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Amendment of section 338 of Principal Act
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46. Section 338 of the Principal Act is amended—
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(a) in subsection (2), by the substitution of “Subject to subsection (2A), the documents” for “The documents”, and
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(b) by the insertion of the following subsection after subsection (2):
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“(2A) Subsection (2)(b) shall not apply to a company that qualifies for the micro companies regime and has availed itself of the exemption, under section 325(1A), from preparing a directors’ report.”.
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