54 Filing obligations of small companies other than micro-entities

54  Filing obligations of small companies other than micro-entities

For section 444 of the Companies Act 2006 substitute—

“444 Filing obligations of small companies other than micro-entities

(1)     The directors of a company that is subject to the small companies regime in relation to a financial year, or that would be so subject but for being or having been a member of an ineligible group, must deliver to

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