Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1120A
Enterprise treated as an SME where related enterprise becomes large
Section 1120A provides protection for an enterprise that would lose its small or medium-sized enterprise (SME) status solely because a related enterprise grows beyond the SME size thresholds during an accounting period.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.