# Commission Decision (EU) 2019/700 of 19 December 2018 on the State Aid SA.34914 (2013/C) implemented by the United Kingdom as regards the Gibraltar Corporate Income Tax Regime (notified under document C(2018) 7848) (Only the English text is authentic), Annex

Extent: E+W+S+N.I.

Note: the numbering of the companies follows the numbering of the annex of the decision to extend proceedings.
For the sake of completeness, the table includes the five contested tax rulings with numbers 83, 84, 139, 140 and 144.
Company Name
Granting Date
Description of the activities
Classification of Ruling (in light of Section 8.2.1)
1.
KaiRo Management Limited
7.1.2011
Services, management consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
2.
Thurlestone Shipping (Overseas) Limited
10.1.2011
Services, shipping intermediary
Application of territoriality principle. No income accrued in or derived from Gibraltar.
3.
Mina Corp Limited
10.1.2011
Trade, sale of petroleum products
Application of territoriality principle. No income accrued in or derived from Gibraltar.
4.
Red Star Enterprises Limited
10.1.2011
Trade, sale of petroleum products
Application of territoriality principle. No income accrued in or derived from Gibraltar.
5.
BO (Middle East) Limited
12.1.2011
Trade, importation of furniture
Application of territoriality principle. No income accrued in or derived from Gibraltar.
6.
THE One (Middle East) Limited
12.1.2011
Trade, importation of furniture
Application of territoriality principle. No income accrued in or derived from Gibraltar.
7.
THE One Retail Network (International) Limited
12.1.2011
Holding company, licensing intellectual property
Passive income exemption. Situation regularised after legislative changes or activities ceased.
8.
THE One Music Limited
12.1.2011
Trade, manufacture and sale of CDs
Application of territoriality principle. No income accrued in or derived from Gibraltar.
9.
Prospective Company
12.1.2011
Holding company, licensing intellectual property
Company was not incorporated, activities did not materialise or the company was dormant
10.
Link Holdings (Gibraltar) Limited
14.1.2011
Trade, income from rents
Application of territoriality principle. No income accrued in or derived from Gibraltar.
11.
European Mail Union Limited
28.1.2011
Trade, provision of mail forwarding
Application of territoriality principle. No income accrued in or derived from Gibraltar.
12.
Ansellia Aviation Limited
31.1.2011
Holding of assets, property (aircraft)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
13.
Prospective Company
4.2.2011
Beneficiary in a trust
Company was not incorporated, activities did not materialise or the company was dormant
14.
Prospective Company
7.2.2011
Provision of loan(s)
Company was not incorporated, activities did not materialise or the company was dormant
15.
Zartello Limited
7.2.2011
Trade, marketing services
Application of territoriality principle. No income accrued in or derived from Gibraltar.
16.
Gol International Limited
10.2.2011
Trade, sports agent
Application of territoriality principle. No income accrued in or derived from Gibraltar.
17.
Graf Von Bismark and Associated Limited
21.2.2011
Trade, provision of asset managers
Application of territoriality principle. No income accrued in or derived from Gibraltar.
18.
Medifour Limited
25.2.2011
Trade, sale of medical products
Application of territoriality principle. No income accrued in or derived from Gibraltar.
19.
Current Technology (Europe) Limited
25.2.2011
Trade, marketing
Company was not incorporated, activities did not materialise or the company was dormant
20.
Corporate Consultants Limited
25.2.2011
Services, consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
21.
Alphasol Limited
25.2.2011
Services, consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
22.
Akasha Charters Limited
25.2.2011
Trade, yacht chartering
Application of territoriality principle. No income accrued in or derived from Gibraltar.
23.
Osato Industries Limited
28.2.2011
Services, consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
24.
Gambit Management Services Limited
1.3.2011
Holding of property and consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
25.
Greatheart Underwriting Limited
4.3.2011
Investment holding company
Application of territoriality principle. No income accrued in or derived from Gibraltar.
26.
UNILOG, United Logistics & Shipping Operators Limited
9.3.2011
Trade, management of shipping line
Application of territoriality principle. No income accrued in or derived from Gibraltar.
27.
Continental Maritime Limited
15.3.2011
Provision of loan(s)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
28.
Baby Basics Limited
15.3.2011
Trade, marketing
Application of territoriality principle. No income accrued in or derived from Gibraltar.
29.
Baby Basics (Iberia) Limited
15.3.2011
Trade, marketing and sales, training
Company was not incorporated, activities did not materialise or the company was dormant
30.
Baby Basics (International) Limited
15.3.2011
Trade, distribution of products
Application of territoriality principle. No income accrued in or derived from Gibraltar.
31.
Baby Basics (Asia) Limited
15.3.2011
Trade, marketing and sales, training
Application of territoriality principle. No income accrued in or derived from Gibraltar.
32.
Family Roots Limited
15.3.2011
Trade, marketing
Application of territoriality principle. No income accrued in or derived from Gibraltar.
33.
Western Mediterranean Holdings Limited
16.3.2011
Investment holding company
Passive income exemption. Situation regularised after legislative changes or activities ceased.
34.
M. Benady & Company (Gibraltar) Limited
16.3.2011
Trade, management services
Application of territoriality principle. No income accrued in or derived from Gibraltar.
35.
Prime Ideas Limited
18.3.2011
Holding intellectual property rights
Passive income exemption. Situation regularised after legislative changes or activities ceased.
36.
Hattrick Limited
21.3.2011
Services, consultancy and advisory
Application of territoriality principle. No income accrued in or derived from Gibraltar.
37.
Tubingen Limited
22.3.2011
Asset holding company, motor yacht
Application of territoriality principle. No income accrued in or derived from Gibraltar.
38.
Channel Energy (Eire) Limited
24.3.2011
Trade, storage and handling of petroleum
Application of territoriality principle. No income accrued in or derived from Gibraltar.
39.
Crane Trading Corporation Limited
24.3.2011
Trade, motors
Application of territoriality principle. No income accrued in or derived from Gibraltar.
40.
Europe Income Real Estate Limited
25.3.2011
Provision of loan(s)
Company was not incorporated, activities did not materialise or the company was dormant
41.
IMAAG Limited
25.3.2011
Services, consultancy and advisory
Company was not incorporated, activities did not materialise or the company was dormant
42.
Prospective Company
28.3.2011
Trade, marketing services
Application of territoriality principle. No income accrued in or derived from Gibraltar.
43.
Jonsden Properties Limited
28.3.2011
Trade, marketing services
Application of territoriality principle. No income accrued in or derived from Gibraltar.
44.
Ellise Trading Group Limited
28.3.2011
Holding, intellectual property
Application of territoriality principle. No income accrued in or derived from Gibraltar.
45.
Kamakura Investments Limited
29.3.2011
Investment holding
Passive income exemption. Situation regularised after legislative changes or activities ceased.
46.
Prospective Company
1.4.2011
Trade, advertising
Company was not incorporated, activities did not materialise or the company was dormant
47.
Roxbury Limited
1.4.2011
Holding of patents and trademarks
Passive income exemption. Situation regularised after legislative changes or activities ceased.
48.
Roger Bullivant Holdings Limited
1.4.2011
Group Holding
Application of territoriality principle. No income accrued in or derived from Gibraltar.
49.
Horizon Ventures Limited
1.4.2011
Services, consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
50.
Nidham Holdings Limited
1.4.2011
Services, consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
51.
AMD Limited
1.4.2011
Trade, sale of agricultural products
Application of territoriality principle. No income accrued in or derived from Gibraltar.
52.
Cookstown Properties Limited
5.4.2011
Holding, company shares
Application of territoriality principle. No income accrued in or derived from Gibraltar.
53.
Burlington English Limited
7.4.2011
Services, consultancy and advisory
Company was not incorporated, activities did not materialise or the company was dormant
54.
Burlington Marketing Limited
7.4.2011
Services, consultancy and advisory
Application of territoriality principle. No income accrued in or derived from Gibraltar.
55.
Burlington English Limited
11.4.2011
Services, consultancy and advisory
Company was not incorporated, activities did not materialise or the company was dormant
56.
Burlington Marketing Limited
11.4.2011
Services, consultancy and advisory
Application of territoriality principle. No income accrued in or derived from Gibraltar.
57.
Eastcheap Trading Corporation Limited
14.4.2011
Provision of loan(s)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
58.
Horizon Ventures Limited
14.4.2011
Services, consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
59.
Keystone Shipping Limited
4.5.2011
Trade, bareboat chartering
Application of territoriality principle. No income accrued in or derived from Gibraltar.
60.
World Rugby League (Europe) Limited
6.5.2011
Trade, marketing services
Application of territoriality principle. No income accrued in or derived from Gibraltar.
61.
World Rugby League Limited
6.5.2011
Trade, marketing services
Application of territoriality principle. No income accrued in or derived from Gibraltar.
62.
Lobric Properties Limited
6.5.2011
Trade, sale of agricultural products
Application of territoriality principle. No income accrued in or derived from Gibraltar.
63.
Bushman Limited
6.5.2011
Services, consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
64.
Key Retail Technologies Limited
9.5.2011
Services, management and consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
65.
Kinsman Trustees Limited
11.5.2011
Services, provision of trustees
Application of territoriality principle. No income accrued in or derived from Gibraltar.
66.
Amicus Trustees Limited
11.5.2011
Services, provision of trustees
Application of territoriality principle. No income accrued in or derived from Gibraltar.
67.
Benamara Limited
11.5.2011
Investment holding
Passive income exemption. Situation regularised after legislative changes or activities ceased.
68.
Halstead Investments Limited
11.5.2011
Investment holding
Passive income exemption. Situation regularised after legislative changes or activities ceased.
69.
Nightingale Investments Limited
11.5.2011
Trade, supply of oil and gas equipment
Application of territoriality principle. No income accrued in or derived from Gibraltar.
70.
JST (International) Company Limited
11.5.2011
Services, consultancy and advisory
Application of territoriality principle. No income accrued in or derived from Gibraltar.
71.
The Consultants Limited
11.5.2011
Services, consultancy and advisory
Application of territoriality principle. No income accrued in or derived from Gibraltar.
72.
Birchall Properties Limited
17.5.2011
Provision of loan(s)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
73.
Cookstown Properties Limited
19.5.2011
Property and investments holding
Application of territoriality principle. No income accrued in or derived from Gibraltar.
74.
Paramount Healthcare Consulting Limited
20.5.2011
Services, consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
75.
Swerford Holdings Limited
20.5.2011
Trade, gaming
Ruling related to personal income tax and does not involve a company subject to corporate income tax
76.
Orios Limited
23.5.2011
Trade, online flower and gift retailer
Application of territoriality principle. No income accrued in or derived from Gibraltar.
77.
Bushman Limited
23.5.2011
Services, consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
78.
Nautilus Limited
1.6.2011
Asset holding, motor yacht
Application of territoriality principle. No income accrued in or derived from Gibraltar.
79.
Salamba Shipping Limited
1.6.2011
Asset holding, motor yacht
Application of territoriality principle. No income accrued in or derived from Gibraltar.
80.
Repset Limited
1.6.2011
Group Holding
Application of territoriality principle. No income accrued in or derived from Gibraltar.
81.
McWane (Gibraltar) Holdings Limited
2.6.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
82.
McWane (Gibraltar) Limited
2.6.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
83.
Heidrick and Struggles (Gibraltar) Holdings Limited.
2.6.2011
Provision of loan(s)
Contested ruling
84.
Heidrick and Struggles (Gibraltar) Limited.
Limited, GibCo2)
2.6.2011
Provision of loan(s)
Contested ruling
85.
Walstead Limited
8.6.2011
Trade, marketing, sales and research
Application of territoriality principle. No income accrued in or derived from Gibraltar.
86.
Meritas (Gibraltar) Holdings Limited
8.6.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
87.
Perpetual Systems Limited
9.6.2011
Trade in Gibraltar
Ruling related to personal income tax and does not involve a company subject to corporate income tax
88.
Loksys (International) Limited
15.6.2011
Trade in Gibraltar
Ruling related to personal income tax and does not involve a company subject to corporate income tax
89.
Lawnsvale Investments Limited
16.6.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
90.
Oilcom Agency Limited
24.6.2011
Trade, buying and selling of clothing
Application of territoriality principle. No income accrued in or derived from Gibraltar.
91.
CT Marketing Limited
30.6.2011
Services, consultancy and marketing
Application of territoriality principle. No income accrued in or derived from Gibraltar.
92.
Navigia Limited
5.7.2011
Services, consultancy
Application of territoriality principle. No income accrued in or derived from Gibraltar.
93.
Ocean Pride Shipping Co. Limited
5.7.2011
Asset holding, motor yacht
Application of territoriality principle. No income accrued in or derived from Gibraltar.
94.
Equilibrium Management Limited
11.7.2011
Provision of loan(s)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
95.
Taylan Limited
11.7.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
96.
Prospective Company
12.7.2011
Trade, currency exchange
Company was not incorporated, activities did not materialise or the company was dormant
97.
Galva Investments Limited
13.7.2011
Investment holding
Application of territoriality principle. No income accrued in or derived from Gibraltar.
98.
Uniphos Limited
13.7.2011
Services, consultancy and marketing
Application of territoriality principle. No income accrued in or derived from Gibraltar.
99.
Prospective Company (Advisory Limited)
14.7.2011
Provision of loan(s)
Company was not incorporated, activities did not materialise or the company was dormant
100.
Prospective company
22.7.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
101.
Prospective company
5.8.2011
Trade, marketing
Application of territoriality principle. No income accrued in or derived from Gibraltar.
102.
Hastings Insurance Group Limited
11.8.2011
Group Holding
Ruling related to personal income tax and does not involve a company subject to corporate income tax
103.
Patron Capital G.P. III Limited
17.8.2011
Provision of loan(s)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
104.
Vantini Spur Limited
14.9.2011
Holding intellectual property
Passive income exemption. Situation regularised after legislative changes or activities ceased.
105.
Tubman (International) Limited
14.9.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
106.
Tubman (Holdings) Limited
14.9.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
107.
Broadstreet (Gibraltar) Limited
30.9.2011
Services, consultancy and loan interest
Passive income exemption. Situation regularised after legislative changes or activities ceased.
108.
Biomet (International) Limited
6.10.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
109.
Biomet (Gibraltar) Holdings Limited
6.10.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
110.
Biomet Inc
6.10.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
111.
Biomet S.a.r.l
6.10.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
112.
Waterside (International) Limited
8.11.2011
Services, management advisory
Application of territoriality principle. No income accrued in or derived from Gibraltar.
113.
Prospective Company
International Law Firm)
16.11.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
114.
Infor (Gibraltar) Limited
22.11.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
115.
Miller International Limited
24.11.2011
Trade, sale of earth moving products
Application of territoriality principle. No income accrued in or derived from Gibraltar.
116.
Tipico Services Limited
29.11.2011
Services, administrative support
Application of territoriality principle. No income accrued in or derived from Gibraltar.
117.
Select Sports Management Limited
16.12.2011
Services, consultancy football agent
Application of territoriality principle. No income accrued in or derived from Gibraltar.
118.
Allabroad Limited
16.12.2011
Trade, sailing tuition and yacht charters
Effectively subject to tax. Income accrued and derived in Gibraltar and therefore taxable in Gibraltar
119.
Prospective Company
16.12.2011
Services, administrative support
Company was not incorporated, activities did not materialise or the company was dormant
120.
Delphi Automotive Services (Gibraltar) Limited
20.12.2011
Subsidiary company
Passive income exemption. Situation regularised after legislative changes or activities ceased.
121.
8F Leasing (Gibraltar) Limited
22.12.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
122.
8F Leasing S.A.
22.12.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
123.
8F leasing (Bermuda) Limited
22.12.2011
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
124.
Scan Truck & Trailer Rental Limited
3.1.2012
Trade, truck and trailer rental
Application of territoriality principle. No income accrued in or derived from Gibraltar.
125.
Matterhorn Holdings Limited
16.1.2012
Trade, Sale of IT materials
Application of territoriality principle. No income accrued in or derived from Gibraltar.
126.
8F Leasing (Gibraltar) Limited
3.2.2012
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
127.
8F Leasing (Bermuda) Limited
3.2.2012
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
128.
8F Leasing S.A.
3.2.2012
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
129.
8F Leasing (Gibraltar) Limited
20.2.2012
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
130.
8F Leasing (Bermuda) Limited
20.2.2012
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
131.
8F Leasing S.A.
20.2.2012
Provision of loan(s)
Passive income exemption. Situation regularised after legislative changes or activities ceased.
132.
Zaida Company Limited
2.3.2012
Trade, fees and commissions on payments
Application of territoriality principle. No income accrued in or derived from Gibraltar.
133.
Rowan Gorilla V (Gibraltar) Limited
29.3.2012
Trade, oil well drilling rig (charter)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
134.
Rowan Gorilla VII (Gibraltar) Limited
29.3.2012
Trade, oil well drilling rig (charter)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
135.
Rowan Cayman Limited
29.3.2012
Trade, oil well drilling rig (charter)
Company was not incorporated, activities did not materialise or the company was dormant
136.
Rowan Drilling (Gibraltar) Limited
29.3.2012
Trade, oil well drilling rig (charter)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
137.
Rowan Drilling Norway AS
29.3.2012
Trade, oil well drilling rig (charter)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
138.
Kiluya Employment Management Limited
3.5.2012
Services, provision of engineers
Application of territoriality principle. No income accrued in or derived from Gibraltar.
139.
Ash (Gibraltar) One Limited
8.5.2012
Subsidiary of chemical company
Contested ruling
140.
Ash (Gibraltar) Two Limited
8.5.2012
Subsidiary of chemical company
Contested ruling
141.
Prospective Company
12.6.2012
Holding intellectual property
Company was not incorporated, activities did not materialise or the company was dormant
142.
Partner Invest Limited
21.8.2012
Trade, company incorporation
Effectively subject to tax. Income accrued and derived in Gibraltar and therefore taxable in Gibraltar
143.
Partner Invest Limited
21.8.2012
Trade, company incorporation
Application of territoriality principle. No income accrued in or derived from Gibraltar.
144.
MJN Holdings (Gibraltar) Limited
11.9.2012
Subsidiary in group structure
Contested ruling
145.
Fidux Trust Company Limited
9.10.2012
Trade, provision of trust services
Effectively subject to tax. Income accrued and derived in Gibraltar and therefore taxable in Gibraltar
146.
OED Limited
4.1.2013
Trade, software development
Application of territoriality principle. No income accrued in or derived from Gibraltar.
147.
Sunbreeze Limited
12.2.2013
Trade, online broker
Application of territoriality principle. No income accrued in or derived from Gibraltar.
148.
Prospective Company
12.4.2013
Holding intellectual property
Company was not incorporated, activities did not materialise or the company was dormant
149.
Promo 6000 International Limited
22.4.2013
Trade, marketing and advertising
Application of territoriality principle. No income accrued in or derived from Gibraltar.
150.
Visavi 5x5 Limited
22.4.2013
Trade, website portals
Application of territoriality principle. No income accrued in or derived from Gibraltar.
151.
Visavi Activities Limited
22.4.2013
Holding company shares
Application of territoriality principle. No income accrued in or derived from Gibraltar.
152.
Visavi Spins Limited
22.4.2013
Trade, website portals
Application of territoriality principle. No income accrued in or derived from Gibraltar.
153.
Visavi Portals Limited
22.4.2013
Trade, website portals
Application of territoriality principle. No income accrued in or derived from Gibraltar.
154.
Prospective Company
10.5.2013
Holding intellectual property
Company was not incorporated, activities did not materialise or the company was dormant
155.
Scanlan Worldwide Limited
21.5.2013
Trade, buying, importing and exporting
Application of territoriality principle. No income accrued in or derived from Gibraltar.
156.
Rebecca (Holdings) Limited
10.6.2013
Provision of loan(s)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
157.
IAPA (Global) Limited
24.6.2013
Trade, master policy insurance cover
Application of territoriality principle. No income accrued in or derived from Gibraltar.
158.
Collinson Group (Trademarks) Limited
24.6.2013
Holding intellectual property
Passive income exemption. Situation regularised after legislative changes or activities ceased.
159.
Rebecca (Holdings) Limited
28.6.2013
Provision of loan(s)
Application of territoriality principle. No income accrued in or derived from Gibraltar.
160.
Innophus (Gibraltar) Limited
2.8.2013
Trade, industrial manufacturing
Company was not incorporated, activities did not materialise or the company was dormant
161.
Stabalis Limited
22.11.2013
Services, provision of consulting intra-group services
Application of territoriality principle. No income accrued in or derived from Gibraltar.
162.
J Domains Limited
20.12.2013
Services, management of domain sales
Application of territoriality principle. No income accrued in or derived from Gibraltar.
163.
Prospective Company
23.12.2013
Trade, supply of merchandise
Company was not incorporated, activities did not materialise or the company was dormant
164.
Potential immigrant
23.12.2013
Employee
Ruling related to personal income tax and does not involve a company subject to corporate income tax
165.
British Virgin Islands Company
23.12.2013
Trade, provision of digital products such as online training courses
Effectively subject to tax. Income accrued and derived in Gibraltar and therefore taxable in Gibraltar

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Source: https://www.legislation.gov.uk/eudn/2019/700/annex (the official version)
Page: https://openlegislation.uk/eu-decision-2019-700/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.