Comcast's theme parks division, Universal, is discussing tax and infrastructure incentives with British authorities to establish a multi-billion-pound resort in Bedford, according to the Financial Times. The decision by Comcast to move forward, anticipated by year's end, hinges partly on negotiations with government officials regarding these incentives, the newspaper reported, citing sources familiar with the project. Comcast and Universal have yet to respond to Reuters' inquiries for comment. Should these talks fail, Comcast may consider alternative locations in Europe or other regions, though the FT did not specify the extent of the incentives being sought. Last year, Universal acquired a 476-acre (190-hectare) plot south of Bedford, aiming to develop a theme park and resort. The company anticipates that the project will generate over 50 billion pounds ($60 billion) in economic benefits for Britain and create approximately 8,000 jobs upon the park's operation.