Section 60D — Income Tax (Earnings and Pensions) Act 2003: When a relevant undertaking qualifies as small for a tax year

When a relevant undertaking qualifies as small for a tax year 60D 1 Sections 60A to 60C apply in relation to a relevant undertaking as they apply in relation to a company, subject to any necessary modifications.

2 In this section “ relevant undertaking ” means an undertaking in respect of which regulations have effect under—

a section 15(a) of the Limited Liability Partnerships Act 2000, b section 1043 of the Companies Act 2006 (unregistered companies), or c section 1049 of the Companies Act 2006 (overseas companies).

3 Expressions used in this section and in the Companies Act 2006 have the same meaning in this section as in that Act.