Section 384A(8)

In the case of a company which is a parent company, the company qualifies as a micro-entity in relation to a financial year only if— the company qualifies as a micro-entity in relation to that year, as determined by subsections (1) to (7), and the group headed by the company qualifies as a small group, as determined by section 383(2) to (7).

← 7 · All articles · 384B →

Source: legislation.gov.uk · retrieved 2026-09-04