(1) For the purposes of this section -
'Annex' means the Annex to the Commission Recommendation;
'medium enterprise' means an enterprise which -
(a) falls within the category of micro, small and medium-sized enterprises as defined in the Annex, and
(b) is not a small enterprise as defined in the Annex;
'small enterprise' means a small enterprise as defined in the Annex.
(2) For the purposes of subsection (1), the Annex shall have effect as if -
(a) in the case of an enterprise which is in liquidation or to which an examiner has been appointed under Part 10 of the Companies Act 2014, the rights of the liquidator or examiner (in that capacity) were left out of account when applying Article 3(3)(b) of the Annex in determining for the purposes of this Part whether -
(i) that enterprise, or
(ii) any other enterprise (including that of the liquidator or examiner),
is a small or medium-sized enterprise,
(b) Article 3 of the Annex had effect with the omission of paragraph 5 of that Article,
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