{
  "url": "https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005/introduction",
  "json_url": "https://openlegislation.uk/research-and-development-tax-relief-definition-of-small-or-medium-sized-enterprise-order-2005/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Order corrects an error in S.I. 2004/3267 and is being issued free of charge to all known recipients of that instrument.\nCORPORATION TAX\nMade 7th December 2005\nLaid before the House of Commons 8th December 2005\nComing into force in accordance with article 1\nThe Treasury make the following Order in exercise of the powers conferred by paragraph 2(2) of Schedule 20 to the Finance Act 2000 and paragraph 2(2) of Schedule 12 to the Finance Act 2002:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17. The definition was amended by article 2 of S.I. 2004/3267."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3376/introduction",
    "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."
}