{
  "url": "https://openlegislation.uk/taxes-state-aid-amendments-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/taxes-state-aid-amendments-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1499",
  "legislation_title": "The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/taxes-state-aid-amendments-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Climate Change Levy\nCorporation Tax\nIncome Tax\nExiting The European Union\nMade 9th December 2020\nLaid before the House of Commons 10th December 2020\nComing into force in accordance with regulation 1\nThe Treasury make the following Regulations in exercise of the power conferred by section 90(1)(a) and (b), (2) and (6) of the Finance Act 2019 and sections 45DB(12)(a), 45M(15)(a) and 360L(8) of the Capital Allowances Act 2001.\nFurther to section 90(7)(b) of the Finance Act 2019, the Prime Minister has notified the President of the European Council, in accordance with Article 50(3) of the Treaty on European Union, of the United Kingdom’s request to extend the period in which the Treaties shall still apply to the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2019 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2001 c. 2. Sections 45DB and 45M were inserted by paragraph 3 of Schedule 7 to the Finance (No.3) Act 2010 (c. 33) and amended by paragraphs 2(4) and 4(8) of Schedule 13 to the Finance Act 2014 (c. 26) respectively. Section 360Lwas inserted by paragraph 1 of Schedule 6 to the Finance Act 2005 (c. 7) and substituted by section 66(8) of the Finance Act 2014."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No. C 326, 26.10.2012, p. 13."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1499/introduction",
    "retrieved_at": "2026-10-28T22:20:40.667098+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."
}