Statute
Section 1119 — Corporation Tax Act 2009: “Small or medium-sized enterprise”
Text of the provision Official document
“Small or medium-sized enterprise” 1119 1 In this Part “ small or medium-sized enterprise ” means a micro, small or medium-sized enterprise as defined in Commission Recommendation (EC) No 2003/361 , but subject to the qualifications in section 1120 (and see sections 1120A and 1120B ) .
2 The Treasury may by order amend this section or to substitute a different definition of “ sections 1120 to 1120B small or medium-sized enterprise ” for the purposes of this Part.
3 This section is subject to section 1081 (insurance companies to be treated as large companies for purposes of Chapter 2 ).
Official source: legislation.gov.uk
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