# The Research and Development Tax Relief (Definition of Small or Medium-Sized Enterprise) Order 2005, Article 3: Definition of small or medium-sized enterprise — Finance Act 2002, Schedule 12


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.”.

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Source: https://www.legislation.gov.uk/uksi/2005/3376/article/3 (the official version)
Page: https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.