Crossheading When a person qualifies as small for a tax year
From legislation.gov.uk
Contents
- Section 60A When a company qualifies as small for a tax year
- Section 60B When a company qualifies as small for a tax year: joint ventures
- Section 60C When a company qualifies as small for a tax year: subsidiaries
- Section 60D When a relevant undertaking qualifies as small for a tax year
- Section 60E When other undertakings qualify as small for a tax year
- Section 60F When other persons qualify as small for a tax year
- Section 60G Sections 60A to 60F: connected persons
- Section 60H Duty on client to state whether it qualifies as small for a tax year