Small company definition
A company can only be small if inter alia it is not a member of an ineligible group.
CA 2006 changed the definition of ineligible group slightly to include members who are: -
- a public company
- a body corporate (other than a company) whose shares are admitted to trading on a regulated market in an EEA State,
Note that 'public company' is defined as one incorporated under CA 2006 and so a UK subsidiary of say a French unlisted plc can now be a small company.
There seems to be a bit of ambiguity relating to the second point. What does it mean by 'other than a company'? Presumably a French listed company is a 'company', not something 'other than a company' and so this might suggest that a UK subsidiary of a French listed company qualifies as a small company. If not then why did they bother with the bracketed words?