1120 Qualifications to section 1119
Corporation Tax Act 2009 (2009 c 4) | Legislation

1120  Qualifications to section 1119

(1)     This section contains qualifications to the definition of small or medium-sized enterprise in section 1119.

(2)     The qualifications are—

Qualification 1

In Article 2(1) of the Annex, the references to 250 persons, 50 million euros and 43 million euros are to be read as references to 500 persons, 100 million euros and 86 millions euros (respectively).

Qualification 2

If each of conditions A to D is met, Article 4(2) of the Annex is to be disregarded in determining whether

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