{
  "url": "https://openlegislation.uk/draft-motor-fuel-price-open-data-regulations-2025/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/draft-motor-fuel-price-open-data-regulations-2025/schedule-2/paragraph-3.json",
  "legislation": "ukdsi/2025/9780348275308",
  "legislation_title": "The Motor Fuel Price (Open Data) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-motor-fuel-price-open-data-regulations-2025",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Subsidies",
  "text": "(1) The turnover of an undertaking includes any subsidy given to the undertaking, determined in accordance with this paragraph.\n(2) For the purposes of sub-paragraph (1), “subsidy” means financial assistance which—\n(a) is given, directly or indirectly, from public resources by a public authority,\n(b) confers an economic advantage on one or more businesses, and\n(c) is specific such that it benefits one or more businesses over one or more other businesses with respect to the production or supply of products.\n(3) For the purposes of sub-paragraph (2), the means by which financial assistance may be given include—\n(a) a direct transfer of funds, such as grants or loans;\n(b) a contingent transfer of funds, such as a guarantee;\n(c) the forgoing of revenue that is otherwise due;\n(d) the supply of products;\n(e) the purchase of products.\n(4) Financial assistance given by a person who is not a public authority is to be treated for the purposes of sub-paragraph (2)(a) as financial assistance given from public resources by a public authority if the involvement of a public authority in the decision to give financial assistance is such that the decision is, in substance, the decision of the public authority.\n(5) For the purposes of sub-paragraph (4), the factors which may be taken into account when considering the involvement of a public authority in the decision of a person to give financial assistance include, in particular, factors relating to—\n(a) the control exercised over the person by that public authority, or\n(b) the relationship between that person and that public authority.\n(6) For the purposes of this paragraph, financial assistance is to be treated as given to an undertaking if the undertaking has an enforceable right to the financial assistance.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348275308/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-30T14:38:40.121957+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}