
Article 1 
The State aid which the United Kingdom has implemented under the Qualifying Companies regime, contained in the Gibraltar Income Tax (Amendment) Ordinance of 14 July 1983 and the Gibraltar Income Tax (Qualifying Companies) Rules of 22 September 1983, is incompatible with the common market.
Article 2 
The United Kingdom shall withdraw the scheme referred to in Article 1.
Article 3 
The United Kingdom shall inform the Commission, within two months of notification of this Decision, of the measures taken to comply with it.
Article 4 
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 30 March 2004.
For the Commission
Mario MONTI
Member of the Commission