Citation, commencement and effect

1. —(1) These Regulations may be cited as the Business Premises Renovation Allowances (Amendment) Regulations 2014 and come into force on 22nd July 2014.

(2) Regulations 5 and 6 have effect in relation to expenditure incurred on or after that date.

Amendment of the Business Premises Renovation Allowances Regulations 2007

2.The Business Premises Renovation Allowances Regulations 2007( 2 ) are amended as follows.

Amendment of regulation 2 (interpretation)

3. In regulation 2 after the definition of “the Act” insert—

“General Block Exemption Regulation” means Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union( 3 ).

Amendment of regulation 3 (designation of areas as disadvantaged areas)

4. In sub-paragraph (a) of regulation 3 for “Assisted Areas Order 2007” substitute “Assisted Areas Order 2014”( 4 ).

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

5. —(1) For the definition of “relevant trade” in paragraph (2) of regulation 4( 5 ) 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 ( 6 ) ; 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. ” .

Amendment of regulation 5 (meaning of “qualifying expenditure”)

6. For paragraph (3)(b) of regulation 5( 7 ) substitute—

“ (b) which, together with the current expenditure, would be treated as incurred as part of a single investment project for the purposes of paragraph 13 of Article 14 of the General Block Exemption Regulation. ” .