SCHEDULE 1Relevant undertakings

Large undertakings, and small or medium undertakings1

In these Regulations—

a

a “large undertaking” means an undertaking which either—

i

employs at least 250 persons, or

ii

has an annual turnover in excess of F2amount A and an annual balance sheet total F1in excess of F3amount B, and

b

a “small or medium undertaking” means an undertaking which employs fewer than 250 persons and either—

i

has an annual turnover not exceeding F2amount A, or

ii

has an annual balance sheet total not exceeding F3amount B

determined in accordance with this Schedule.