CREC010600 - Overview and definitions: subsidy control
Part 14A CTA 2009 is a subsidy scheme made in compliance with the (SCA 2022).
In compliance with the SCA 2022, HMRC has published details of the scheme on the UK’s subsidy transparency database - View subsidies awarded by UK public authorities - °Ç¸ç³Ô¹Ï (www.gov.uk). HMRC will also publish details of certain individual subsidies over the value of £100,000 awarded under the scheme, as required by the legislation.