Section 466(3)

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

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