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
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.