Legislation – Economic Crime and Corporate Transparency Act 2023
Changes to legislation:
There are currently no known outstanding effects for the Economic Crime and Corporate Transparency Act 2023, Section 55.
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PART 1Companies etc
Accounts and reports
55Sections 53 and 54: consequential amendments
(1)
The Companies Act 2006 is amended as follows.
(2)
“(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)
“section 443A (filing obligations of micro-entities),”;
(b)
for “companies subject to small companies regime” substitute “small companies other than micro-entities”
;
(c)
omit the entry for section 444A.
(4)
Omit section 444A (filing obligations of companies entitled to small companies exemption in relation to directors’ report).
(5)
(6)
“(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.