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The Business Premises Renovation Allowances (Amendment) Regulations 2014

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Amendment of regulation 4 (meaning of “qualifying business premises”)

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5.—(1) For the definition of “relevant trade” in paragraph (2) of regulation 4(1) substitute—

(a)in the fishery and aquaculture sector;

(b)in the coal sector, steel sector, shipbuilding sector or synthetic fibres sector;

(c)in the transport sector or in related infrastructure;

(d)relating to the development of broadband networks;

(e)relating to energy generation, distribution and infrastructure;

(f)in the primary agricultural production sector; or

(g)carried on by any undertaking which—

(i)is subject to an outstanding recovery order made by virtue of Article 108(2) of the Treaty on the Functioning of the European Union(2); or

(ii)it is reasonable to assume would be regarded as an undertaking in difficulty for the purposes of the General Block Exemption Regulation..

(2) After paragraph (4) of regulation 4 insert—

(5) In this regulation “broadband network”, “coal sector”, “energy generation, distribution and infrastructure”, “fishery and aquaculture sector”, “primary agricultural production sector”, “shipbuilding sector”, “steel sector”, “synthetic fibres sector” and “transport sector” have the same meaning as they have for the purposes of the General Block Exemption Regulation..

(1)

The definition of “relevant trade” was inserted by S.I. 2012/868.

(2)

OJ No C 83, 30.3.2010, p47.

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