{
  "url": "https://openlegislation.uk/eu-decision-2005-77/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2005-77/article-1.json",
  "legislation": "eudn/2005/77",
  "legislation_title": "Commission Decision of 30 March 2004 on the aid scheme implemented by the United Kingdom in favour of Gibraltar Qualifying Companies (notified under document number C(2004) 928) (Only the English text is authentic) (Text with EEA relevance) (2005/77/EC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2005-77",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "The State aid which the United Kingdom has implemented under the Qualifying Companies regime, contained in the Gibraltar Income Tax (Amendment) Ordinance of 14 July 1983 and the Gibraltar Income Tax (Qualifying Companies) Rules of 22 September 1983, is incompatible with the common market.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2005/77/article/1",
    "retrieved_at": "2026-11-01T15:18:01.174668+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."
}