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 2010 section 357KC
"SME"
Section 357KC defines when a company qualifies as an "SME" (small or medium-sized enterprise) for the purposes of the Northern Ireland corporation tax regime, by reference to the EU Commission's standard SME definition with certain modifications.
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.