small business
(1)178 (in COMP and in the definition of relevant credit union client159) a partnership, body corporate, unincorporated association or mutual association with an annual turnover of less than £1 million (or its equivalent in any other currency at the relevant time).5
- (a) is not a micro-enterprise;178
- (b) has an annual turnover of less than £6.5 million (or its equivalent in any other currency); and178
- (ii) has a balance sheet total of less than £5 million (or its equivalent in any other currency),178
(2) (in DISP) an enterprise which:178