202 Large organisations: parent undertakings
Economic Crime and Corporate Transparency Act 2023 (2023 c 56) | Legislation

202  Large organisations: parent undertakings

(1)     For the purposes of section 199(1) and (2) a relevant body which is a parent undertaking is a “large organisation” only if the group headed by it satisfied two or more of the following conditions in the financial year of the body that precedes the year of the fraud offence—

Aggregate turnoverMore than £36 million net (or £43.2 million gross)
Aggregate
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