PART 2Amendments to primary legislation
Capital Allowances Act 20013
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)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)7 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”.