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Companies Act 2014 section 991
Non-application of Part 6 to DACs that are credit institutions or insurance undertakings
Section 991 provides that the financial statements, annual return and audit requirements in Part 6 of the Companies Act 2014 do not apply to Designated Activity Companies (DACs) that are credit institutions or insurance undertakings, because these entities are subject to separate sector-specific accounting and reporting requirements.
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