The original R&D tax relief scheme introduced in FA00 (now in CTA09/Chapter 13) is aimed only at companies that are SMEs. The definition of such enterprises is dealt with fromCIRD91000 onwards. The definition is not exclusive to companies, although the relief is only available to those within the scope of corporation tax. A large company for the purposes of the large company scheme is one that does not meet the definition of a small or medium enterprise.

The SME R&D tax relief scheme

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