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Contents

Legislation

Corporation Tax Act 2009

Crossheading SMEs and large companies

Find in this level

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”

SMEs and large companies
“Large company”

Section 1122 | “Large company”

From legislation.gov.uk

In this Part “large company” means a company that is not a small or medium-sized enterprise.