# The Research and Development Tax Relief (Definition of Small or Medium-Sized Enterprise) Order 2005, Article 1: Citation, commencement and effect


(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.

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Source: https://www.legislation.gov.uk/uksi/2005/3376/article/1 (the official version)
Page: https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.