# Finance Act 2014, Paragraph 2


(1) Section 45DB (exclusions from allowances under section 45DA) is amended as follows.
(2) In subsection (3)(a), for “a firm in difficulty for the purposes of the Community Guidelines on State Aid for Rescuing and Restructuring Firms in Difficulty (2004/C 244/02)” substitute “ an undertaking in difficulty for the purposes of the General Block Exemption Regulation ”.
(3) In subsection (4)(a), for “Council Regulation (EC) No 104/2000” substitute “ Regulation (EU) No 1379/2013 of the European Parliament and of the Council ”.
(4) In subsection (11), in the definition of “General Block Exemption Regulation”, for “(EC) No 800/2008” substitute “ (EU) No 651/2014 ”.
(5) In subsection (12), for paragraph (c) substitute—
“(c) Regulation (EU) No 1379/2013 of the European Parliament and of the Council,”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/13/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-13/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.