Supplementary written evidence from Professor
Rosa Greaves
The answer I gave in response to Lady Hermon's question
(Q359) may be misleading as it is not answering the question actually
put. The more accurate answer should have been: "The decision
of the British Government that the rate of corporation tax should
be devolved to the Assembly does not require to be agreed with
the EU Council as it is a matter internal to the UK concerning
the devolution of competences to regional bodies. If the Assembly
decides to reduce the rate of corporation tax, below that which
is set for the rest of the UK, then it would be wise for the UK
Government to notify the Commission seeking a declaration that
it is not a State aid prohibited under Article 107(1) Treaty on
the Functioning of the EU."
26 January 2011
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