The Research and Development Tax Relief (Definition of “Small or Medium-Sized Enterprise”) Order 2005
1Citation, commencement and effect
2Definition of small or medium-sized enterprise —Finance Act 2000, Schedule 20
3Definition of small or medium-sized enterprise — Finance Act 2002, Schedule 12
This Order corrects an error in S.I. 2004/3267 and is being issued free of charge to all known recipients of that instrument.
2005 No. 3376
CORPORATION TAX

The Research and Development Tax Relief (Definition of “Small or Medium-Sized Enterprise”) Order 2005

Made
Laid before the House of Commons
Coming into force in accordance with article 1
The Treasury make the following Order in exercise of the powers conferred by paragraph 2(2) of Schedule 20 to the Finance Act 20001 and paragraph 2(2) of Schedule 12 to the Finance Act 20022: