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
Income Tax (Earnings and Pensions) Act 2003 section 60D
When a relevant undertaking qualifies as small for a tax year
Section 60D extends the rules for determining whether a company qualifies as small (set out in sections 60A to 60C) to certain other types of business undertaking that are not standard registered companies.
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.