167 Small and medium-sized enterprises: exceptions from exemption
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

167  Small and medium-sized enterprises: exceptions from exemption

(1)     Subsections (2) and (3) set out exceptions to section 166(1).

(2)     The first exception is if the small or medium-sized enterprise elects for section 166(1) not to apply in relation to the chargeable period.

Any such election is irrevocable.

(3)     The second exception

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