Section 465(2)

A company qualifies as medium-sized in relation to a subsequent financial year— if the qualifying conditions are met in that year and the preceding financial year; if the qualifying conditions are met in that year and the company qualified as medium-sized in relation to the preceding financial year; if the qualifying conditions were met in the preceding financial year and the company qualified as medium-sized in relation to that year.

← 1 · All articles · 3 →

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