{
  "url": "https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005/article-3",
  "json_url": "https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005/article-3.json",
  "legislation": "uksi/2005/3376",
  "legislation_title": "The Research and Development Tax Relief (Definition of Small or Medium-Sized Enterprise) Order 2005",
  "legislation_url": "https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Definition of small or medium-sized enterprise — Finance Act 2002, Schedule 12",
  "text": "In paragraph 2(1)(b) of Schedule 12 to the Finance Act 2002 (definition of small or medium-sized enterprise for the purpose of tax relief for expenditure on research and development: large companies and small or medium-sized enterprises) for the words from “means a small” to the end substitute “has the meaning given by paragraph 2(1) of Schedule 20 to the Finance Act 2000.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3376/article/3",
    "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."
}