# 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), Article 3

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

1. 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.
2. 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 144, do not constitute individual State aids within the meaning of Article 107(1) of the Treaty.

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Source: https://www.legislation.gov.uk/eudn/2019/700/article/3 (the official version)
Page: https://openlegislation.uk/eu-decision-2019-700/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.