# The Research and Development Tax Relief (Definition of Small or Medium-Sized Enterprise) Order 2005, Article 2: Definition of small or medium-sized enterprise —Finance Act 2000, Schedule 20


In paragraph 2(1) of Schedule 20 to the Finance Act 2000 (definition of small or medium-sized enterprises for the purposes of tax relief for expenditure on research and development by such enterprises) in paragraph (b) of qualification 1 for “either” substitute “both”.

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Source: https://www.legislation.gov.uk/uksi/2005/3376/article/2 (the official version)
Page: https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.