|
|
Amendment of section 323 of Principal Act
|
| |
39. Section 323 of the Principal Act is amended—
|
| |
(a) in subsection (1), by the substitution of “Subject to the provisions of this section,” for “Subject to subsection (2),”, and
|
| |
(b) by the insertion of the following subsection after subsection (1):
|
| |
“(1A) A company that—
|
| |
(a) qualifies for the small companies regime shall be exempt from the requirement to disclose the financial impact on the company of arrangements referred to in subsection (1), and
|
| |
(b) qualifies for the micro companies regime shall be exempt from the requirements of subsection (1).”.
|