Section 481

A company is not entitled to the exemption conferred by section 480 (dormant companies) if it was at any time within the financial year in question a company that— is a traded company as defined in section 474(1), is an authorised insurance company, a banking company, an e-money issuer, a MiFID investment firm or a UCITS management company, or carries on insurance market activity.

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