Companies Act 2014

280E.

F60 [ Micro companies regime

280E. Where a company qualifies as a micro company in accordance with section 280D , then, as provided in this Part, different rules may be applied (in this Act referred to as the 'micro companies regime') to the company in respect of financial statements and reports for a financial year in relation to which that company so qualifies as a micro company. ]

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Amendments:

F60

Inserted (9.06.2017) by Companies (Accounting) Act 2017 (9/2017), s. 15, S.I. No. 246 of 2017, art. 3, subject to transitional provision in art. 4.