Companies Act 2014
Exemption from consolidation: size of group
297. F131[…]
Annotations
Amendments:
F131
Repealed (9.06.2017) by Companies (Accounting) Act 2017 (9/2017), s. 3(a), S.I. No. 246 of 2017, art. 3, subject to transitional provision in art. 4.
Editorial Notes:
E74
Previous affecting provision: application of section restricted (24.06.2015) by European Union (Credit Institutions: Financial Statements) Regulations 2015 (S.I. No. 266 of 2015), reg. 8, in effect as per reg. 1(2).
E75
Previous affecting provision: application of Part restricted (17.06.2015) by European Union (Insurance Undertakings: Financial Statements) Regulations 2015 (S.I. No. 262 of 2015), reg. 6, in effect as per reg. 1(2).