Section 414CA(4)

Subsection (A1) does not apply— to a company which was not a parent company in that financial year, if the company had no more than 500 employees in that financial year, or to a company which was a parent company at any time within that financial year, if the aggregate number of employees for a group headed by that company in that financial year was no more than 500.

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