# Corporation Tax Act 2009, Section 1119: “Small or medium-sized enterprise”

Extent: E+W+S+N.I.

(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 (and see sections 1120A and 1120B).
(2) The Treasury may by order amend this section or sections 1120 to 1120B 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 Chapter 2).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1119 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1119
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.