{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-60D",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-60D.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/60D",
  "kind": "section",
  "number": "60D",
  "heading": "When a relevant undertaking qualifies as small for a tax year",
  "text": "(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.\n(2) In this section “relevant undertaking” means an undertaking in respect of which regulations have effect under—\n(a) section 15(a) of the Limited Liability Partnerships Act 2000,\n(b) section 1043 of the Companies Act 2006 (unregistered companies), or\n(c) section 1049 of the Companies Act 2006 (overseas companies).\n(3) Expressions used in this section and in the Companies Act 2006 have the same meaning in this section as in that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/60D",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}