S.L. 463.15 · Tax Credits For Research And Development (S.L. 463.15)
S.L. 463.15 Art. 2Interpretation. Cap. 463.
In these regulations, unless the context otherwise requires:
"the Act" means the Malta Enterprise Act;
"the Corporation" means Malta Enterprise established under the Act;
"the Guidelines" means such guidelines as may be published by the Corporation from time to time in terms of the Act;
The term "single undertaking" shall have the meaning attributed to it by Commission Regulation (EU) No. 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (the de minimis Regulation)
"Small and Medium Sized Enterprises" (SMEs) shall include any "medium-sized undertaking", "small undertaking" and "micro undertaking" having the meaning attributed to them by Annex I of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty;
"Experimental Development" shall have the meaning attributed to it in the Incentive Guidelines.
Verweist auf
- S.L. 463.15 Art. 107