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Amendment of section 319 of Principal Act
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35. Section 319 of the Principal Act is amended—
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(a) in subsection (1), by the substitution of “Subject to subsection (4), the entity financial statements of a company” for “The entity financial statements of a company”,
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(b) in subsection (2), by the substitution of “Subject to subsection (4), where a company” for “Where a company”, and
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(c) by the insertion of the following subsection after subsection (3):
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“(4) A company that qualifies for the small companies regime or the micro companies regime shall be exempt from the requirements of this section.”.
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