{
  "url": "https://openlegislation.uk/eu-regulation-2014-1388/article-45",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-1388/article-45.json",
  "legislation": "eur/2014/1388",
  "legislation_title": "Commission Regulation (EU) No 1388/2014 of 16 December 2014 declaring certain categories of aid to undertakings active in the production, processing and marketing of fishery and aquaculture products compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union (revoked)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-1388",
  "path": "article/45",
  "kind": "article",
  "number": "45",
  "heading": "Tax exemptions and reductions in accordance with Directive 2003/96/EC",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulation revoked (31.12.2020) by The State Aid (Revocations and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1470), regs. 1(2), 5(o) (with Sch. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/1388/article/45",
    "retrieved_at": "2026-11-01T14:46:59.454900+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."
}