# The State Aid (EU Exit) Regulations 2019, Paragraph 46: Article 44 (Aid in the form of reductions in environmental taxes under Directive 2003/96/EC)


In Article 44—
(a) in paragraph 1, for “compatible with the internal market within the meaning of”, substitute “deemed to be approved under”;
(b) after paragraph 4, insert—
“5. For the purposes of this Article and Article 6(5)(e), references to Directive 2003/96/EC are to be read:
(a) as references to that Directive as it had effect immediately before exit day; and
(b) as if the conditions in, and the minimum levels of taxation set by, that Directive (read in accordance with point (a)) were binding on the United Kingdom on and after exit day.”.

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Source: https://www.legislation.gov.uk/ukdsi/2019/9780111178768/schedule/9/paragraph/46 (the official version)
Page: https://openlegislation.uk/draft-state-aid-eu-exit-regulations-2019/schedule-9/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.