S.L. 123.83 Art. 19Commission Regulation (EC) No 70/2001. Item of Expendit property) rule 2 Expendit machinery) in rule 2 property

Insofar as they provide for and regulate benefits for small and medium-sized enterprises, these rules are prescribed and shall be applied in accordance with Commission Regulation (EC) No 70/ 2001 on the application of Articles 87 and 88 of the EC Treaty to Sate Aid to small and medium sized enterprises (OJ L 10/33, 13.1.2001), as subsequently amended. SCHEDULE

(Rule 12) Tax credit

Tax credit as a percentage of allowable expenditure allowable expenditure Tax credit ure defined in paragraph (i) (immovable 0.35% of asemployees of the definition of "qualifying expenditure" in number employed ure defined in paragraph (ii) (plant and 1.75% the of the definition of "qualifying expenditure" additional byindividuals Expenditure defined in paragraph (iii) (intellectual 7% multiplied rights) of the definition of "qualifying expenditure" in rule 2