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Finance Act 2016

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This is the original version (as it was originally enacted).

181Power to publish state aid information

(1)The Commissioners may publish any state aid information for the purpose of securing compliance with any relevant EU obligation which requires the publication of that information.

(2)That power includes power to disclose state aid information to another person for the purpose of securing its publication.

(3)In this section “state aid information” means information which relates to the grant of state aid through the provision of a tax advantage and includes (but is not limited to) any information mentioned in section 180(3) or (9).

(4)This section applies to any state aid information (including information which relates to a tax advantage given before the passing of this Act).

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