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Article 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

This Order may be cited as the Research and Development Tax Relief (Definition of “Small or Medium-Sized Enterprise”) Order 2005 and shall come into force on 31st December 2005.

(2)

Article 2 has effect in relation to accounting periods ending on or after that date.

(3)

Article 3 has effect in relation to expenditure incurred on or after 8th December 2005.