{
  "url": "https://openlegislation.uk/eu-regulation-2002-2204/annex-II/division-2/division-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2002-2204/annex-II/division-2/division-3.json",
  "legislation": "eur/2002/2204",
  "legislation_title": "Commission Regulation (EC) No 2204/2002 of 5 December 2002 on the application of Articles 87 and 88 of the EC Treaty to State aid for employment",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2002-2204",
  "path": "annex/II/division/2/division/3",
  "kind": "division",
  "number": "3",
  "heading": null,
  "text": "Expenditure\nSeparate figures have to be provided for each aid instrument within a scheme (e.g. grant, soft loans, etc.). The figures have to be expressed in euro or, if applicable, national currency. In the case of tax expenditure, annual tax losses have to be reported. If precise figures are not available, such losses may be estimated.\nThese expenditure figures should be provided on the following basis:\nFor the year under review indicate separately for each aid instrument within the scheme (e.g. grant, soft loan, guarantee, etc.):",
  "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/eur/2002/2204/annex/II/division/2/division/3",
    "retrieved_at": "2026-11-01T14:56:16.151456+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."
}