Companies (Accounting) Act 2017

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Amendment of section 167 of Principal Act

9. Section 167 of the Principal Act is amended—

(a) in subsection (1)—

(i) by the substitution, in the definitions of “amount of turnover” and “balance sheet total”, of “section 275” for “section 350”, and

(ii) by the substitution of “section 943(1)(i)” for “section 945(1)(k)” in each place that it occurs,

and

(b) by the substitution of “relevant company” for “large company” in each place that it occurs.