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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading When a person qualifies as small for a tax year

  • 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
  1. Chapter 8 Workers' services provided through intermediaries to small clients
  2. Crossheading When a person qualifies as small for a tax year

Crossheading When a person qualifies as small for a tax year

From legislation.gov.uk

Contents

  1. Section 60A When a company qualifies as small for a tax year
  2. Section 60B When a company qualifies as small for a tax year: joint ventures
  3. Section 60C When a company qualifies as small for a tax year: subsidiaries
  4. Section 60D When a relevant undertaking qualifies as small for a tax year
  5. Section 60E When other undertakings qualify as small for a tax year
  6. Section 60F When other persons qualify as small for a tax year
  7. Section 60G Sections 60A to 60F: connected persons
  8. Section 60H Duty on client to state whether it qualifies as small for a tax year
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