Section 55 — Sections 53 and 54: consequential amendments

Extent: E+W+S+N.I.

This version in force from 2023-10-26

Snapshot: 2026-08-24

Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .

(1) The Companies Act 2006 is amended as follows.

(2) In section 415A (directors’ report: small companies exemption), for subsection (2) substitute— (2) The exemption is relevant to section 416(3) (contents of report: statement of amount recommended by way of dividend).

(3) In section 441 (duty to file accounts and reports with the registrar), in subsection (1)—

(a) at the appropriate place insert—section 443A (filing obligations of micro-entities), ;

(b) for “companies subject to small companies regime” substitute “small companies other than micro-entities”;

(4) Omit section 444A (filing obligations of companies entitled to small companies exemption in relation to directors’ report).

(5) In section 445 (filing obligations of medium-sized companies), for subsection (7) substitute— (7) This section does not apply to companies within— (a) section 443A (filing obligations of micro-entities), or (b) section 444 (filing obligations of small companies other than micro-entities).

(6) In section 446 (filing obligations of unquoted companies), for subsection (5), substitute— (5) This section does not apply to companies within— (a) section 443A (filing obligations of micro-entities), (b) section 444 (filing obligations of small companies other than micro-entities), or (c) section 445 (filing obligations of medium-sized companies).

(7) In section 473 (parliamentary procedure for certain regulations under this Part), in subsection (1), omit the entry in the list for section 444.