Section 479(5)

For the purposes of this section— whether a group qualifies as small shall be determined in accordance with section 383 (companies qualifying as small: parent companies); “ineligible group” has the meaning given by section 384(2) and (3); . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

← 4 · All articles · 6 →

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