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

[60B  When a company qualifies as small for a tax year: joint ventures]

[(1)     This section applies when determining for the purposes of section 60A(3) whether the small companies regime applies to a company for a financial year in a case where—

(a)     at the

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