Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2009

Crossheading SMEs and large companies

  • Section 1119 “Small or medium-sized enterprise”
  • Section 1120 Qualifications to section 1119
  • Section 1120A Enterprise treated as an SME where related enterprise becomes large
  • Section 1120B Enterprise treated as an SME where acquired by an SME
  • Section 1121 “Larger SME”
  • Section 1122 “Large company”
  1. SMEs and large companies
  2. “Larger SME”

Section 1121 | “Larger SME”

From legislation.gov.uk

References in this Part to a “larger SME” are to a company which is a small or medium-sized enterprise by virtue of qualification 1 in section 1120.

PreviousNext
PrivacyTerms