Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020
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Amendment of Finance Act 2003 | ||
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77. The Finance Act 2003 is amended— | ||
(a) in section 73— | ||
(i) in subsection (2), by the substitution of “Subject to subsection (2A), a word” for “A word”, | ||
(ii) by the insertion of the following subsection after subsection (2): | ||
“(2A) In this Chapter, each reference to— | ||
(a) European Union, and | ||
(b) Member State, | ||
shall apply as if the reference included a reference to Northern Ireland.”, | ||
and | ||
(iii) in subsection (3), by the substitution of “Subject to subsection (2A), a word” for “A word”, | ||
and | ||
(b) in section 78A(1), by the substitution of “European Union” for “European Community”. |