Section 60D When a relevant undertaking qualifies as small for a tax yearF1

(1)

Sections 60A to 60C apply in relation to a relevant undertaking as they apply in relation to a company, subject to any necessary modifications.

(2)

In this section “relevant undertaking” means an undertaking in respect of which regulations have effect under—

(a)

section 15(a) of the Limited Liability Partnerships Act 2000,

(b)

section 1043 of the Companies Act 2006 (unregistered companies), or

(c)

section 1049 of the Companies Act 2006 (overseas companies).

(3)

Expressions used in this section and in the Companies Act 2006 have the same meaning in this section as in that Act.

Annotations

F1: Ss. 60A-60I and cross-headings inserted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 5, 24 (with Sch. 1 paras. 30-34)

C1: Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)
C2: Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))

F1: Pt. 2 Ch. 8 heading substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 2, 24 (with Sch. 1 paras. 30-34)