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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. Corporation Tax Act 2009
  2. /
  3. /SMEs and large companies

Section 1122 | “Large company”

From legislation.gov.uk

1 April 2026

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

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