4(1)Section 45M (exemptions from allowances under section 45K) is amended as follows.
(2)In subsection (1), for “(6) or (7)” substitute “(7) or (7A)”.
(3)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”.
(4)In subsection (4)—
(a)in paragraph (a), for “Council Regulation (EC) No 104/2000” substitute “Regulation (EU) No 1379/2013 of the European Parliament and of the Council”, and
(b)after paragraph (b) insert—
“(ba)in the transport sector or related infrastructure,
(bb)relating to energy generation, distribution or infrastructure,
(bc)relating to the development of broadband networks,”.
(5)After that subsection insert—
“(4A)Expressions used in subsection (4)(b), (ba), (bb) or (bc) and in the General Block Exemption Regulation have the same meaning as in that Regulation.”
(6)Omit subsection (6).
(7)After subsection (7) insert—
“(7A)Expenditure is within this subsection if—
(a)the area by reference to which the condition in section 45K(1)(a) is met is not an area which falls within Article 107(3)(a) of the Treaty on the Functioning of the European Union,
(b)the condition in section 45K(8)(a) is not met in relation to the expenditure, and
(c)at the time the expenditure is incurred the company is not an SME for the purposes of the General Block Exemption Regulation.”
(8)In subsection (12)—
(a)in the first definition, for the words from ““coal” to “have” substitute “has”, and
(b)in the definition of “General Block Exemption Regulation”, for “(EC) No 800/2008” substitute “(EU) No 651/2014”.
(9)In subsection (15), for paragraph (c) substitute—
“(c)Regulation (EU) No 1379/2013 of the European Parliament and of the Council,”.