{
  "url": "https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005",
  "json_url": "https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005.json",
  "id": "uksi/2005/3376",
  "title": "The Research and Development Tax Relief (Definition of Small or Medium-Sized Enterprise) Order 2005",
  "short_title": "Research and Development Tax Relief (Definition of Small or Medium-Sized Enterprise) 2005",
  "long_title": "This Order amends the definitions of a “small or medium-sized enterprise” for the purposes of tax relief for expenditure in respect of research and development by such enterprises under Schedule 20 to the Finance Act 2000 and for large companies and small and medium-sized enterprises under Schedule 12 to the Finance Act 2002.",
  "citation": "S.I. 2005/3376",
  "type": "uksi",
  "year": "2005",
  "number": "3376",
  "version": "current",
  "date": "2005-12-07",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005/introduction",
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      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005/article-1",
      "extent": null,
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    },
    {
      "path": "article/2",
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      "number": "2",
      "heading": "Definition of small or medium-sized enterprise —Finance Act 2000, Schedule 20",
      "url": "https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005/article-2",
      "extent": null,
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    },
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      "path": "article/3",
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      "number": "3",
      "heading": "Definition of small or medium-sized enterprise — Finance Act 2002, Schedule 12",
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    },
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      "heading": "Explanatory note",
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      "date": "2008-12-09",
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      "url": "https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005/pdf/uksi_20053376_en.pdf",
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      "date": "2008-12-08",
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      "source_url": "https://www.legislation.gov.uk/uksi/2005/3376/pdfs/uksiem_20053376_en.pdf"
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    {
      "id": "ukpga/2000/17",
      "title": "Finance Act 2000",
      "url": "https://openlegislation.uk/finance-act-2000",
      "provisions": [
        "schedule/20/paragraph/2"
      ]
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    {
      "id": "ukpga/2002/23",
      "title": "Finance Act 2002",
      "url": "https://openlegislation.uk/finance-act-2002",
      "provisions": [
        "schedule/12/paragraph/2"
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  "changes_made_to": 0,
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2005/3376",
    "retrieved_at": "2026-10-29T04:41:14.352262+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."
}