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Amendment of section 322 of Principal Act
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38. Section 322 of the Principal Act is amended—
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(a) in subsection (5)—
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(i) by the substitution of the following paragraph for paragraph (a):
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“(a) the company qualifies for the small companies regime or the micro companies regime, or”,
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and
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(ii) by the substitution of the following paragraph for paragraph (b):
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“(b) the company qualifies as a medium company in accordance with section 280F or 280G, or”,
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and
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(b) in subsection (6), by the substitution of “qualifies as a medium company in accordance with section 280F or 280G” for “is to be treated as a medium company in accordance with section 350”.
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