368. Companies subject to the small companies regime

Past version: effective from 14/06/2015 - 13/06/2015
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The small companies regime applies to a company for a financial year in relation to which the company—

(a) qualifies as small (see sections 369 (general) and 370 (parent companies)), and
(b) is not excluded from the regime (see section 371 (companies excluded from the small companies regime)).