Section 479(1)

A company is not entitled to the exemption conferred by section 477 (small companies) in respect of a financial year during any part of which it was a group company unless— the group— qualifies as a small group in relation to that financial year, and was not at any time in that year an ineligible group, or subsection (3) applies.

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