SCHEDULERULES FOR CALCULATION OF TURNOVER FOR PURPOSES OF SECTION 97

Rules about aids granted to a notified provider

4.  Any aid (within the meaning of Article 87 of the EC Treaty) granted by a public body to a notified provider which relates to one of that provider’s ordinary activities shall be included in the calculation of turnover if the notified provider is himself the recipient of the aid and if the aid is directly linked to the carrying out by that provider of the relevant business.