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State aid: changes for UK tax law

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The Taxes (State Aid) (Amendments) (EU Exit) Regulations, SI 2020/1499, make changes to existing UK tax legislation as a consequence of the disapplication of EU state aid rules after the end of the Brexit transition period. Without the changes, UK law would cease to operate correctly in a number of areas – for example, where UK law relies on references to EU instruments which have been disapplied. The changes will apply in Great Britain from IP completion day, but will not affect the application of EU state aid law in Northern Ireland, as set out in article 10 and Annex 5 of the NI Protocol.

Issue: 1514
Categories: News