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Companies (Accounting) Act 2017
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Amendment of section 309 of Principal Act

30. Section 309 of the Principal Act is amended—

(a) in subsection (1), by the substitution of “Subject to subsection (1A) and section 310” for “Subject to section 310”, and

(b) by the insertion of the following subsection after subsection (1):

“(1A) A company that qualifies for the micro companies regime shall be exempt from the requirements of subsection (1).”.