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Amendment of section 314 of Principal Act
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31. Section 314 of the Principal Act is amended—
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(a) in subsection (1), by the substitution of “Subject to subsection (2A) and the other provisions of this section, where at the end of a financial year” for “Where at the end of a financial year”,
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(b) in subsection (2), by the substitution of “Subject to subsection (2A) and the other provisions of this section, the notes to the” for “The notes to the”, and
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(c) by the insertion of the following subsection after subsection (2):
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“(2A) A company that qualifies for the small companies regime or for the micro companies regime shall be exempt from the requirements of this section.”.
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