465 Companies qualifying as medium-sized: general
465 Companies qualifying as medium-sized: general
Companies Act 2006 | Legislation

(1)     A company qualifies as medium-sized in relation to its first financial year if the qualifying conditions are met in that year.

(2)     A company qualifies as medium-sized in relation to a subsequent financial year—

(a)     if the qualifying conditions are met in that year and the preceding financial year;

(b)     if the qualifying conditions are met in that year and the company qualified as medium-sized in relation to the preceding financial year;

(c)     if the qualifying conditions were met in the preceding financial year and the company qualified as medium-sized in relation to that year.

(3)     The qualifying conditions are met

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