Related Commentary  Related HMRC Manuals

172(1)  In this Chapter–

(a)“small enterprise” means a small enterprise as defined in the Annex, and

(b)“medium-sized enterprise” means an enterprise which–

(i)falls within the category of micro, small and medium-sized enterprises as defined in the Annex, and

(ii)is not a small enterprise as defined in the Annex.

172(2)  For the purposes of subsection (1), the Annex has effect with the modifications set out in subsections (4) to (7).

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