CIRD91000 - R&D tax relief: SME definition: contents

CIRD91100Introduction
CIRD91200Enterprises
CIRD913001996 EC SME Recommendation tests
CIRD914002003 EC SME Recommendation tests
CIRD91500Aggregation for 2003 EC SME Recommendation tests
CIRD91600Linked enterprises for 2003 EC SME Recommendation tests
CIRD91700Partner enterprises for 2003 EC SME Recommendation tests
CIRD91800Headcount, turnover and balance sheet total
CIRD92000Change of status
CIRD92100Venture capital company
CIRD92200Institutional investor and public investment corporation
CIRD92300Capital for the purposes of EC SME Recommendations
CIRD92400Voting rights for the purposes of EC SME Recommendations
CIRD92500Control for the purposes of EC SME Recommendations
CIRD92550Control by venture capital companies
CIRD92700Text of 1996 EC SME Recommendation 1996/280/EC
CIRD92800Text of 2003 EC SME Recommendation 2003/361/EC
CIRD92850SME status flowchart for 2003/361/EC


Home|Main Contents|Manual Contents

Top|Menu