172 Meaning of “small enterprise” and “medium-sized enterprise”
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

172  Meaning of “small enterprise” and “medium-sized enterprise”

(1)     In this Chapter—

(a)     “small enterprise” means a small enterprise as defined in the Annex, and

(b)     “medium-sized enterprise” means an enterprise which—

(i)     falls within the category of micro, small and medium-sized enterprises as defined in the Annex, and

(ii)     is not a small enterprise as defined in the Annex.

(2)     For the purposes of subsection (1), the Annex has

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Title guarantee and covenants for title

On the disposition of a property (whether by way of conveyance, transfer or charge), the party making the disposition will normally provide a title guarantee which implies standard form covenants for title. A landlord may give a title guarantee when granting a lease, but this is rare in practice.

LEXISNEXIS

Costs and the ‘without prejudice’ rule

Costs and the ‘without prejudice’ ruleCosts determination and the ‘without prejudice’ ruleAn issue for practitioners is whether correspondence marked ‘without prejudice’ can be used against a party when the court comes to determine the issue of costs. The Court of Appeal in Walker v Wilsher (1889)

LEXISNEXIS

Collective investment schemes—essentials

Collective investment schemes—essentialsThis Practice Note examines the definition of a collective investment scheme (CIS) and available exemptions, and the treatment of regulated and unregulated CIS.Definition of a collective investment schemeThe definition of a CIS is contained in section 235 of

LEXISNEXIS

Arms length management organisations (ALMOs)

Arms length management organisations (ALMOs)An arms length management organisation (ALMO) is a not-for-profit company that provides housing services on behalf of a local housing authority (LHA). Usually an ALMO is set up by the LHA to manage and improve all or part of its housing stock with the LHA