http://www.legislation.gov.uk/uksi/2004/3267/contents/made

The Finance Act 2000, Schedule 20 (Definition of Small or Medium-Sized Enterprise) Order 2004

Income tax

Tax

Small businesses

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

This Order substitutes a new definition of a small or medium-sized enterprise in paragraph 2(1) of Schedule 20 to the Finance Act 2000 (c. 17) in consequence of the adoption by the Commission of the European Communities of Recommendation 2003/361/EC (O.J. L 124/36 of 20.5.2003) “the Recommendation”.