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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2010/13/section/67/enacted</dc:identifier><dc:title>Finance Act 2010</dc:title><dc:subject>Corporation tax</dc:subject><dc:subject>Income tax</dc:subject><dc:subject>Gambling and lottery licences</dc:subject><dc:subject>Stamp duties</dc:subject><dc:subject>Investment</dc:subject><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2020-04-16</dc:modified>
					
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									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2010/13/section/67/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2010/13/section/67/notes"/><ukm:CorrectionSlips><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2010/13/pdfs/ukpgaencs_20100013_en.pdf" Date="2011-06-20" Title="Correction Slip" Size="7562"/></ukm:CorrectionSlips><ukm:Alternatives><ukm:Alternative Date="2010-05-07" URI="http://www.legislation.gov.uk/ukpga/2010/13/pdfs/ukpgaen_20100013_en.pdf" Title="Explanatory Note"/></ukm:Alternatives>       
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<Pnumber>67</Pnumber>
<P1para>
<Text>In paragraph 42 of Schedule 6 to FA 2000 (amount payable by way of levy), after sub-paragraph (2) insert—</Text>
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<Pnumber>3</Pnumber>
<P2para>
<Text>If a reduced-rate supply is part of an aid scheme within Article 25 of <Citation URI="http://www.legislation.gov.uk/european/regulation/2008/0800" id="c00004" Class="EuropeanCommission" Year="2008" Number="0800">Commission Regulation (EC) No. 800/2008</Citation>, sub-paragraph (4) cites the title and publication reference of that Regulation for the purpose of complying with Article 3(1) of that Regulation.</Text>
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<Pnumber>4</Pnumber>
<P2para>
<Text>That citation is <Citation URI="http://www.legislation.gov.uk/european/regulation/2008/0800" id="c00005" Class="EuropeanCommission" Year="2008" Number="0800">Commission Regulation (EC) No. 800/2008</Citation> of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty (General block exemption Regulation) (O.J. 2008 No. L214/3) (with the reference to Articles 87 and 88 being read, as a result of the Treaty of Lisbon, as a reference to Articles 107 and 108 of the Treaty on the Functioning of the European Union).</Text>
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