# The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020, Regulation 3: Capital Allowances Act 2001


(1) The Capital Allowances Act 2001 is amended as follows.
(2) In section 45DB(11) in the definition of “General Block Exemption Regulation”, after “(General block exemption Regulation)” insert “as it had effect in the United Kingdom immediately before IP completion day”.
(3) In section 45M(12) in the definition of “General Block Exemption Regulation”, after “(General block exemption Regulation)” insert “as it had effect in the United Kingdom immediately before IP completion day”.
(4) In section 212T(6) after “(General block exemption Regulation)” insert “as it had effect in the United Kingdom immediately before IP completion day”.
(5) In section 212U(5) in the definition of “single investment project”, after “(General block exemption Regulation)” insert “as it had effect in the United Kingdom immediately before IP completion day”.
(6) In section 360L(6) in the definition of “General Block Exemption Regulation”, after “(General block exemption Regulation)” insert “as it had effect in the United Kingdom immediately before IP completion day”.

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Source: https://www.legislation.gov.uk/uksi/2020/1499/regulation/3 (the official version)
Page: https://openlegislation.uk/taxes-state-aid-amendments-eu-exit-regulations-2020/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.