- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
5(1)A UK company is a “qualifying company” in any financial year (subject to any regulations under sub-paragraph (5)) if sub-paragraph (2) or (3) applies to it.
(2)This sub-paragraph applies to the company if, at the end of the previous financial year—
(a)it satisfied the qualification test for a UK company, and
(b)was not a member of a UK group or a UK sub-group.
(3)This sub-paragraph applies to the company if, at the end of the previous financial year—
(a)it was a member of a foreign group,
(b)the group met the qualification test for a group, and
(c)it was not a member of a UK sub-group of that foreign group.
(4)The qualification test for a UK company is that the company satisfied either or both of the following conditions (by reference to the previous financial year)—
1. The company’s turnover | More than £200 million |
2. The company’s balance sheet total | More than £2 billion. |
(5)The Treasury may by regulations provide that a company of a description specified in the regulations is not a qualifying company for the purposes of this Schedule (or any such purpose specified in the regulations).
(6)For the purposes of this paragraph a UK permanent establishment of a foreign relevant body is to be treated as if it were—
(a)a UK company, and
(b)if the foreign relevant body is a member of a UK group or a UK sub-group, a member of that group or sub-group.
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