Statute
Section 1217KC — Corporation Tax Act 2009: Limit on State aid
Text of the provision Official document
Limit on State aid 1217KC 1 The total amount of any theatre tax credits payable under section 1217KB in the case of any undertaking is not to exceed 50 million euros per year.
2 In this section “ undertaking ” has the same meaning as in the General Block Exemption Regulation.
3 In this section “ the General Block Exemption Regulation ” means any regulation that—
a was in force under Article 1 of Council Regulation (EC) No 994/98 immediately before IP completion day, and b made , in relation to aid in favour of culture and heritage conservation, the declaration provided for by that Article.
Official source: legislation.gov.uk
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