{
  "url": "https://openlegislation.uk/eu-regulation-2002-1407/annex/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2002-1407/annex/division-1.json",
  "legislation": "eur/2002/1407",
  "legislation_title": "Council Regulation (EC) No 1407/2002 of 23 July 2002 on State aid to the coal industry",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2002-1407",
  "path": "annex/division/1",
  "kind": "division",
  "number": "1",
  "heading": "Costs incurred and cost provisions made only by undertakings which are carrying out or have carried out restructuring and rationalisation",
  "text": "Exclusively:\n(a) the cost of paying social welfare benefits resulting from the pensioning-off of workers before they reach statutory retirement age;\n(b) other exceptional expenditure on workers who lose their jobs as a result of restructuring and rationalisation;\n(c) the payment of pensions and allowances outside the statutory system to workers who lose their jobs as a result of restructuring and rationalisation and to workers entitled to such payments before the restructuring;\n(d) the cost covered by the undertakings for the readaptation of workers in order to help them find new jobs outside the coal industry, especially training costs;\n(e) the supply of free coal to workers who lose their jobs as a result of restructuring and rationalisation and to workers entitled to such supply before the restructuring;\n(f) residual costs resulting from administrative, legal or tax provisions;\n(g) additional underground safety work resulting from the closure of production units;\n(h) mining damage provided that it has been caused by production units subject to closure due to restructuring;\n(i) costs related to the rehabilitation of former coal mining sites, notably:\nresidual costs resulting from contributions to bodies responsible for water supplies and for the removal of waste water,\nother residual costs resulting from water supplies and the removal of waste water;\n(j) residual costs to cover former miners' health insurance;\n(k) exceptional intrinsic depreciation provided that it results from the closure of production units (without taking account of any revaluation which has occurred since 1 January 1994 and which exceeds the rate of inflation);",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2002/1407/annex/division/1",
    "retrieved_at": "2026-11-01T14:56:25.850914+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}