PART 11

Administration, enforcement and supplementary powers

State aids granted through provision of tax advantages

Information powers: supplementary
182
1
In sections 180 and 181—
- “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
- “relevant EU obligations” means—
  1. obligations under the General Block Exemption Regulation that relate to the grant of state aid through the provision of a tax advantage, or
  2. any corresponding post-withdrawal obligations that apply to the grant of a notified state aid through the provision of a tax advantage.
2
The “General Block Exemption Regulation” is Commission Regulation (EU) No 651/2014 declaring certain categories of aid to be compatible with the internal market in application of Articles 107 and 108 of the Treaty establishing the European Union (which relate to state aids granted by Member States) as it has effect by virtue of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement.
“Post-withdrawal obligations” means obligations that arise or continue by virtue of the EU withdrawal agreement (including the Protocol on Ireland/Northern Ireland).
3
The Treasury may by regulations made by statutory instrument amend Part 1 or Part 2 of Schedule 24 by adding, omitting or varying an entry for any description of tax advantage.
4
Regulations under subsection (3) may include incidental or supplemental provision.
5
A statutory instrument containing regulations under subsection (3) is subject to annulment in pursuance of a resolution of the House of Commons.
6
The powers under sections 180 and 181 are in addition to any other powers of the Commissioners to acquire, disclose or publish information.
Words in s. 182 inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 6(4)
Word in s. 182(1) substituted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 6(2)
Words in s. 182(2) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 6(3)