Section 1217RJ | Limit on State aid
From legislation.gov.uk
In accordance with Commission Regulation (EU) No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market (as that Regulation had effect immediately before IP completion day), the total amount of orchestra tax credits payable under section 1217RI in the case of any undertaking is not to exceed 50 million euros per year.