Finance Act 2017
|
Amendment of section 99A of Finance Act 1999 (relief for qualifying road transport operators) | ||
|
52. Section 99A(5) of the Finance Act 1999 is amended— | ||
(a) in paragraph (b) by substituting “obligations,” for “obligations, or,”, | ||
(b) in paragraph (c) by substituting “obligations, or” for “obligations.”, and | ||
(c) by inserting the following after paragraph (c): | ||
“(d) the qualifying road transport operator is regarded as an undertaking in difficulty for the purposes of the Commission Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty 18 .”. | ||