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Companies Act 2014 section 1274
No requirement to deliver financial statements, etc., with annual return in the case of certain ULCs
Section 1274 deals with the exemption of unlimited companies (ULCs) from the requirement to file financial statements and related documents with their annual return, except where the ULC is a "designated ULC" — that is, one whose structure ultimately provides its members or beneficial owners with the protection of limited liability.
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