{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-931S",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-931S.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/931S",
  "kind": "section",
  "number": "931S",
  "heading": "Meaning of “small company”",
  "text": "(1) For the purposes of this Part a company is a “small company” in an accounting period if it is in that period a micro or small enterprise, as defined in the Annex to Commission Recommendation 2003/361/EC of 6 May 2003.\n(2) But a company is not a “small company” in an accounting period if it is at any time in that period—\n(a) an open-ended investment company,\n(b) an authorised unit trust scheme,\n(c) an insurance company, or\n(d) a friendly society.\n(3) In subsection (2)—\n“open-ended investment company” has the meaning given by section 236 of FISMA 2000;\n“authorised unit trust scheme” means a unit trust scheme (within the meaning given by section 237 of FISMA 2000) in relation to which a order under section 243 of that Act (authorisation orders) is in force;\n“insurance company” has the meaning given by section 65 of FA 2012;\n“friendly society” has the meaning given by section 172 of FA 2012.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 9A inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 1 (with Sch. 14 para. 32)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 931S(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 183"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 931S(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 18 para. 22"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/931S",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}