xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Textual Amendments
F1Sch. A1 inserted (11.5.2001 so far as is necessary to give effect to Sch. A1 paras. 5, 45(1)-(3)(5) and 1.1.2003 in so far as not already in force) by 2000 c. 39, s. 1, Sch. 1 para. 4; S.I. 2001/1751, art. 2; S.I. 2002/2711, art. 2 (subject to transitional provisions in arts. 3-5)
Textual Amendments
F2Sch. A1 inserted (11.5.2001 so far as is necessary to give effect to Sch. A1 paras. 5, 45(1)-(3)(5) and 1.1.2003 in so far as not already in force) by 2000 c. 39, s. 1, Sch. 1 para. 4; S.I. 2001/1751, art. 2; S.I. 2002/2711, art. 2 (subject to transitional provisions in arts. 3-5)
Prospective
F33(1)A company meets the requirements of this paragraph if the qualifying conditions are met—
(a)in the year ending with the date of filing, or
(b)in the financial year of the company which ended last before that date.
(2)For the purposes of sub-paragraph (1)—
(a)the qualifying conditions are met by a company in a period if, in that period, it satisfies two or more of the requirements for being a small company specified for the time being in section 247(3) of the M1Companies Act 1985, and
(b)a company’s financial year is to be determined in accordance with that Act.
(3)Subsections (4), (5) and (6) of section 247 of that Act apply for the purposes of this paragraph as they apply for the purposes of that section.
Textual Amendments
F3Sch. A1 (Pts. I-VI) inserted (11.5.2001 but only so far as is necessary to give effect to Sch. A1 para. 5, 45(1)-(3)(5)) by 2000 c. 39, s. 1, Sch. 1 para. 4; S.I. 2001/1751, art. 2
Marginal Citations