Article 3
United Kingdom
The tax ruling practice under the Income Tax Act 2010 does not constitute a State aid scheme within the meaning of Article 107(1) of the Treaty.
The 126 rulings, listed in the Annex to this Decision, other than the five rulings covered by Article 2 and the 34 rulings referred to in recital 144f1, do not constitute individual State aids within the meaning of Article 107(1) of the Treaty.
Annotations
Footnotes
- f1
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The 34 rulings (referred to in the Annex as rulings No 7, 33, 35, 45, 47, 57, 58, 81, 82, 86, 89, 95, 100, 104, 105, 106, 107, 108, 109, 110, 111, 113, 114, 120, 121, 122, 123, 126, 127, 128, 129, 130, 131 and 158) relate to the tax treatment of passive income. The aid in relation to these rulings (during the period preceding entry into force of the 2013 amendments) is treated under Article 1 of this Decision.