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