19As regards the argument relied on in the present appeal that the General Court’s examination of the tax regime at issue should have taken account of a number of variables and extraneous factors, it should be noted that, even though, given the particular characteristics of that regime, the Commission was not in a position to determine in advance for each tax year the precise level of taxation for that year, it is nevertheless accepted that the regime was capable of resulting and in fact resulted – as is apparent from recital 59 of the contested decision and paragraph 225 of the judgment under appeal – in FT’s liability to business tax being lower than it would have been if the general law business tax regime had been applied.