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

1. CIRD91100

   Introduction
2. CIRD91200

   Enterprises
3. CIRD91300

   1996 EC SME Recommendation tests
4. CIRD91400

   2003 EC SME Recommendation tests
5. CIRD91500

   Aggregation for 2003 EC SME Recommendation tests
6. CIRD91600

   Linked enterprises for 2003 EC SME Recommendation tests
7. CIRD91700

   Partner enterprises for 2003 EC SME Recommendation tests
8. CIRD91800

   Headcount, turnover and balance sheet total
9. CIRD91900

   increases in thresholds
10. CIRD92000

    Change of status
11. CIRD92100

    Venture capital company
12. CIRD92200

    Institutional investor and public investment corporation
13. CIRD92300

    Capital for the purposes of EC SME Recommendations
14. CIRD92400

    Voting rights for the purposes of EC SME Recommendations
15. CIRD92500

    Control for the purposes of EC SME Recommendations
16. CIRD92550

    Control by venture capital companies
17. CIRD92700

    Text of 1996 EC SME Recommendation 1996/280/EC
18. CIRD92800

    Text of 2003 EC SME Recommendation 2003/361/EC
19. CIRD92850

    SME status flowchart for 2003/361/EC