# Corporation Tax Act 2009, Section 1121: “Larger SME”


References in this Part to a “larger SME” are to a company which is a small or medium-sized enterprise by virtue of qualification 1 in section 1120.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1121 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1121
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.