4 Financial assistance which is specific

4  Financial assistance which is specific

(1)     This section makes provision about determining whether financial assistance is specific for the purposes of section 2(1)(c).

(2)     Financial assistance is not to be regarded as being specific if the distinction in the treatment of enterprises is justified by principles inherent to the design of the arrangements of which that financial assistance is part.

(3)     For the purposes of subsection (2) as it applies to financial assistance given in the form of a tax measure, the following are examples of the principles that

Powered by Lexis+®

Popular documents