Companies Act 2014
F63 [ Qualification of company as large company
280H. A company that does not qualify as —
(a) a small company in accordance with section 280A or 280B ,
(b) a micro company in accordance with section 280D , or
(c) a medium company in accordance with section 280F or 280G ,
shall be deemed to be a large company. ]
Inserted (9.06.2017) by Companies (Accounting) Act 2017 (9/2017), s. 15, S.I. No. 246 of 2017, art. 3, subject to transitional provision in art. 4.