266 Qualifying entities
Finance (No 2) Act 2023 (2023 c 30) | Legislation

266  Qualifying entities

(1)     An entity is qualifying for an accounting period if it is not a DTT excluded entity . . ., it meets condition A for that period and—

(a)     if it is not a member of a group, it meets condition B for that period, or

(b)     if it is a member of a group, it meets condition C for that period.

(2)     Condition A is met by an entity for an accounting period if it is located in the United Kingdom in that period (see section 239 in Part 3).

(3)     Condition B is met by an entity for an accounting period if the entity has revenue that exceeds the threshold set out in subsection (6) in

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