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5. In section 479(1) of the 2006 Act (availability of small companies exemption in case of group company)—
(a)in subsection (1), for paragraph (a) substitute—
“(a)the group—
(i)qualifies as a small group in relation to that financial year, and
(ii)was not at any time in that year an ineligible group, or”;
(b)omit subsection (2); and
(c)in subsection (5), omit paragraphs (c), (d) and (e).
Section 479 was amended by S.I. 2008/393, regulation 5(2).
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