A company is not entitled to the exemption conferred by section 477 (small companies) if it was at any time within the financial year in question—
(a) a public company,
(b) a company that—
(i) is an authorised insurance company, a banking company, an e-money issuer, [a MiFID investment firm] or a UCITS management company, . . .
(ii) carries on insurance market activity, or
[(iii) is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or]
(c) a special register body as defined in section 117(1) of
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