Amendment of section 372AJ (nonapplication of relief in certain cases and provision against double relief) of Principal Act.
35.—Section 372AJ(1) of the Principal Act is amended in paragraph (ab) by inserting the following after the existing text in that paragraph:
“or, as the case may be, by a micro, small or medium-sized enterprise within the meaning of the Annex to Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises1
”.
