[443A Filing obligations of micro-entities]

Filing obligations of different descriptions of company

[443A  Filing obligations of micro-entities]

[(1)     The directors of a company that qualifies as a micro-entity in relation to a financial year, or that would do so but for being or having been a member of an ineligible group—

(a)     must deliver to the registrar a copy of the company's annual accounts, and

(b)

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