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Corporation Tax Act 2009
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1119“Small or medium-sized enterprise”
This section has no associated Explanatory Notes
(1)In this Part “small or medium-sized enterprise” means a micro, small or medium-sized enterprise as defined in Commission Recommendation (EC) No 2003/361, but subject to the qualifications in section 1120.
(2)The Treasury may by order amend this section or section 1120 to substitute a different definition of “small or medium-sized enterprise” for the purposes of this Part.
(3)This section is subject to section 1081 (insurance companies to be treated as large companies for purposes of Chapters 2 to 5).
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