{
  "url": "https://openlegislation.uk/finance-act-2000-schedule-20-definition-of-small-or-medium-sized-enterprise-order-2004/note",
  "json_url": "https://openlegislation.uk/finance-act-2000-schedule-20-definition-of-small-or-medium-sized-enterprise-order-2004/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order substitutes a new definition of a small or medium-sized enterprise in paragraph 2(1) of Schedule 20 to the Finance Act 2000 (c. 17) in consequence of the adoption by the Commission of the European Communities of Recommendation 2003/361/EC (O.J. L 124/36 of 20.5.2003) “the Recommendation”.\nArticle 1 provides for the citation, commencement and effect of the Order.\nArticle 2 substitutes the new definition. This reflects the provisions of the Recommendation, but also contains anti-avoidance and transitional provision.\nThis Order does not impose any new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3267/note",
    "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."
}