Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020

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Amendment of Finance Act 2001

76. The Finance Act 2001 is amended—

(a) in section 96—

(i) in subsection (1) —

(I) in the definition of “European Union”—

(A) by the insertion of “, subject to subsection (3),” before “means”, and

(B) by the deletion of paragraph (c),

and

(II) in the definition of “Member State”, by the insertion of “, subject to subsection (3),” before “means”,

(ii) in subsection (2), by the substitution of “Subject to subsection (3), a word” for “A word”, and

(iii) by the insertion of the following subsection after subsection (2):

“(3) In this Part, each reference to—

(a) European Union, and

(b) Member State,

shall apply as if the reference included a reference to Northern Ireland, save where either such reference occurs in section 104(4)(a), 109(7)(c) or 109A(8).”,

(b) in section 104(1)(e), by the insertion of “or port” after “airport”,

(c) in section 109, in subsections (3)(c)(ii) and (12)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs,

(d) in section 109A, in subsections (5)(a)(ii) and (13)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs,

(e) in section 109D, by the deletion of paragraph (d),

(f) in section 109IA, in subsections (7)(a)(ii) and (14)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs, and

(g) in section 109S, by the deletion of paragraph (d).