Schedule 8A, Part 3, paragraph 12(5)

In this paragraph “small or medium-sized enterprise” means a small or medium-sized enterprise as defined in the Annex to Commission Recommendation (EC) No. 2003/361 of 6 May 2003 (“the SME Annex”), subject to sub-paragraph (6).

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Source: legislation.gov.uk · retrieved 2026-09-04