Finance Act 2011

Grants and subsidies out of public fundsU.K.

16(1)A person by whom a payment out of public funds is made by way of grant or subsidy is a relevant data-holder.U.K.

(2)For these purposes, a payment is a payment out of public funds if it is provided directly or indirectly by—

(a)the Crown,

(b)any government, public or local authority whether in the United Kingdom or elsewhere, or

(c) any EU institution.