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(a) in the case of an enterprise which is in liquidation or to which an examiner has been appointed under Part 10 of the Companies Act 2014, the rights of the liquidator or examiner (in that capacity) were left out of account when applying Article 3(3)(b) of the Annex in determining for the purposes of this Part whether—

(3)Section 835G shall not apply to a relevant person in a chargeable period if that person is a small enterprise for that chargeable period.

(4)Section 835G shall apply to a relevant person who is a medium enterprise in a chargeable period only in respect of a relevant arrangement.

(6) Where section 835G applies to a relevant person who is a medium enterprise, for the purposes of subsection (2) of that section, the medium enterprise shall be required to provide the following information—