# The Research and Development Tax Relief (Definition of Small or Medium-Sized Enterprise) Order 2005, Introduction: Introductory 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.
CORPORATION TAX
Made 7th December 2005
Laid before the House of Commons 8th December 2005
Coming into force in accordance with article 1
The 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:

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