[60A When a company qualifies as small for a tax year]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[When a person qualifies as small for a tax year]

[60A  When a company qualifies as small for a tax year]

[(1)     For the purposes of this Chapter, a company qualifies as small for a tax year if one

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