This section applies where a company ... to which Part 21A does not apply (information about people with significant control, see section 790B), makes a confirmation statement.
The company must deliver to the registrar a statement of the fact that it is a company to which Part 21A does not apply at the same time as it delivers the confirmation statement.
The statement under subsection (2) must specify—
whether the company falls within the description specified in section 790B(1)(a) or a description specified in regulations under section 790B(1)(b), and
if it falls within a description specified in regulations under section 790B(1)(b), what that description is.
Subsection (2) does not apply if the last statement delivered to the registrar under this section applies equally to the confirmation period concerned.