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S.L. 123.82 · Deductions And Tax Credits (Research (S.L. 123.82)

S.L. 123.82 Art. 22Definitions under this Part.

In KraftAmtlicher Text

In this Part, unless the context otherwise requires -

"company" means a company, as defined in the Act, that qualifies as a small or medium-sized enterprise: Provided that as from such date as the minister responsible for finance may prescribe, "company" shall also include a company, as defined in the Act, that does not qualify as a small or medium sized enterprise; the terms "general qualification", "R&D relevant qualification" and "specific qualification" have the meaning assigned to them in rule 14.