Part 1: Companies House Reform Accounts and reports Section 55: Sections 53 and 54: consequential amendments
These amendments are consequential and ensure that new sections 53 and 54 function as intended.
	Section 55(2) amends section 415A(2) of the Companies Act 2006, removing the exemption for small companies in relation to filing a Director’s Report for sections 444 to 446.
	Section 55(3) amends section 441(1) by including new section 443A in the list of relevant sections, removing the reference to section 444A from the same list, and changing the wording in relation to section 444 to reflect the new structure of the filing obligation sections.
	Section 55(4) omits section 444A from the Companies Act 2006. Section 444A previously set out the filing obligations of companies entitled to small companies exemption in relation to the directors’ report.
	Section 55(5) and (6) update references in sections 445 and 446 to the relevant filing obligation sections for micro-entities and small companies other than micro-entities, by including references to section 443A and removing references to section 444A. Subsection (7) omits the reference to section 444 in section 473 of the Companies Act 2006, which relates to the parliamentary procedure applicable for regulations made.