Section 414CA(2A)

A company is a “high turnover company” in relation to a financial year— where the company was not a parent company in that financial year, if in that year the company’s turnover was more than £500 million; where the company was a parent company at any time within that financial year, if in that year a group headed by the company had an aggregate turnover of more than £500 million net.

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