467 Companies excluded from being treated as medium-sized

467  Companies excluded from being treated as medium-sized

(1)     A company is not entitled to take advantage of any of the provisions of this Part relating to companies qualifying as medium-sized if it was at any time within the financial year in question—

(a)     a public company,

(b)     a company that—

(i)     has permission under [Part 4A] of the Financial Services and Markets Act 2000 (c 8) to carry on a regulated activity, . . .

(ii)     carries

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