{
  "url": "https://openlegislation.uk/finance-act-2000-schedule-20-definition-of-small-or-medium-sized-enterprise-order-2004/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2000-schedule-20-definition-of-small-or-medium-sized-enterprise-order-2004/introduction.json",
  "legislation": "uksi/2004/3267",
  "legislation_title": "The Finance Act 2000, Schedule 20 (Definition of Small or Medium-Sized Enterprise) Order 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2000-schedule-20-definition-of-small-or-medium-sized-enterprise-order-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th December 2004\nLaid before the House of Commons 10th December 2004\nComing into force 1st January 2005\nThe Treasury, in exercise of the powers conferred upon them by paragraph 2(2) of Schedule 20 to the Finance Act 2000, make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3267/introduction",
    "retrieved_at": "2026-10-29T05:13:31.190487+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}