S.L. 123.82 ст. 2General definitions. Cap. 123. S.L. 325.06

In these rules, unless the context otherwise requires -

"the Act" means the Income Tax Act;

"small enterprise" and "medium-sized enterprise" have the meaning assigned to them under the provisions of the Business Promotion Regulations; "SME" means a small or medium-sized enterprise; "the Corporation" means the Malta Enterprise Corporation.

Part II Research and Development Projects