In its evaluation of the information submitted by the United Kingdom in the course of its preliminary investigation, the Commission considered that the relief from the obligation to pay the full amount of corporation tax was liable to confer an advantage on Qualifying Companies.
Dans son évaluation des informations fournies par le Royaume-Uni durant son examen préliminaire, la Commission a estimé que la réduction du montant total de l'impôt exigible sur les sociétés était susceptible de conférer un avantage aux «qualifying companies».