CIRD91000 - R&D tax relief: SME definition: contents
Introduction |
|
Enterprises |
|
1996 EC SME Recommendation tests |
|
2003 EC SME Recommendation tests |
|
Aggregation for 2003 EC SME Recommendation tests |
|
Linked enterprises for 2003 EC SME Recommendation tests |
|
Partner enterprises for 2003 EC SME Recommendation tests |
|
Headcount, turnover and balance sheet total |
|
Increases in thresholds |
|
Change of status |
|
Venture capital company |
|
Institutional investor and public investment corporation |
|
Capital for the purposes of EC SME Recommendations |
|
Voting rights for the purposes of EC SME Recommendations |
|
Control for the purposes of EC SME Recommendations |
|
Control by venture capital companies |
|
Text of 1996 EC SME Recommendation 1996/280/EC |
|
Text of 2003 EC SME Recommendation 2003/361/EC |
|
SME status flowchart for 2003/361/EC |
