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Section 448B: Companies excluded from the dormant subsidiaries exemption

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 15: Accounts and reports — Chapter 10: Filing of accounts and reports

a company that—
is an authorised insurance company, a banking company, an e-Money issuer, a MiFID investment firm or a UCITS management company, or
carries on insurance market activity, or
a special register body as defined in section 117(1) of the Trade Union and Labour Relations (Consolidation) Act 1992 (c 52) or an employers' association as defined in section 122 of that Act or Article 4 of the Industrial Relations (Northern Ireland) Order 1992 ( S.I. 1992/807) ( NI 5).

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.