33 Duty to include information in the subsidy database

33  Duty to include information in the subsidy database

(1)     A public authority must ensure that an entry in the subsidy database is made in respect of—

(a)     a subsidy given by the authority (subject to subsection (2)), and

(b)     a subsidy scheme made by the authority.

(2)     Subsection (1)(a) does not apply to a subsidy if—

(a)     it is given under a subsidy scheme,

(b)     an entry is made in the subsidy database in respect of the scheme, and

(c)     the amount of the subsidy is no more than £100,000.

(3)     An entry in the subsidy database must be made in respect of a subsidy or scheme—

(a)     if given as a subsidy in the form of a tax measure, within one year beginning with the date of the tax declaration,

(b)     if made as a subsidy scheme in the form of a tax measure, within three

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