1.Within two months from the date of notification of this Decision, the United Kingdom shall submit the following information to the Commission:
(a)an assessment, for each Gibraltar company that generated passive interest income in the period between 1 January 2011 and 30 June 2013, of whether such interest income accrued in or was derived from Gibraltar, based on the ‘situs of the loan’ rule;
(b)a list of beneficiaries that have received aid on the basis of the aid schemes referred to in Article 1, together with the following information for each of them and for each relevant tax year:
(b)the amount of profits achieved (indicating separately the profits achieved from royalty income and the profits achieved from passive interest income), the tax basis, the applicable income tax rate, the amount of income tax paid and the amount of the tax foregone,
the total amount of aid received;
(c)the following information for each of the five Gibraltar companies that received aid on the basis of the tax rulings referred to in Article 2 and for each relevant tax year:
(c)the amount of profits achieved (indicating separately the profits achieved from royalty income and the profits achieved from passive interest income), the tax basis, the applicable income tax rate, the amount of income tax paid and the amount of the tax foregone,
the total amount of aid received;
(d)the total amount (principal and recovery interests) to be recovered from each beneficiary (for all tax years subject to recovery);
(e)a detailed description of the measures already taken, and of those planned, in order to comply with this Decision;
(f)documents demonstrating that the beneficiaries have been ordered to repay the aid.
2.The United Kingdom shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid in accordance with Article 5 has been completed. On request by the Commission, it shall submit to the Commission information on the national measures already taken, and on those planned, in order to comply with this Decision.