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

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Definition of small or medium-sized enterprise —Finance Act 2000, Schedule 20

4. 3. Definition of small or medium-sized enterprise — Finance Act 2002, Schedule 12

5. Signature

6. Explanatory Note