https://www.taxtmi.com/acts?id=1597 Subsidy specificity is assessed by whether access is expressly restricted to particular enterprises. A subsidy is not limited if automatic, clearly stated, verifiable and strictly applied objective eligibility conditions are neutral, economic and horizontally applicable. Actual restricted use, disproportionate benefits, or discretionary grant decisions may establish specificity, having regard to economic diversification and the programme's duration. Regional subsidies limited to manufacturers or producers in a specified geographical area are treated as conferred on a limited number of persons. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 15 Jul 2026 13:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1597 Subsidy specificity is assessed by whether access is expressly restricted to particular enterprises. A subsidy is not limited if automatic, clearly stated, verifiable and strictly applied objective eligibility conditions are neutral, economic and horizontally applicable. Actual restricted use, disproportionate benefits, or discretionary grant decisions may establish specificity, having regard to economic diversification and the programme's duration. Regional subsidies limited to manufacturers or producers in a specified geographical area are treated as conferred on a limited number of persons. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1597