Companies Act 2014
F102[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.]
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.