Finance Act 2025

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Technical amendments to de minimis aid provisions

104. (1) The Principal Act is amended—

(a) in section 216F(7), by the deletion of paragraphs (b) and (d), and

(b) in section 667C(1), by the substitution of the following definition for the definition of “Commission Regulation (EU) No. 1408/2013”:

“ ‘Commission Regulation (EU) No. 1408/2013’ means Commission Regulation (EU) No. 1408/2013 of 18 December 2013⁶⁰ as amended by Commission Regulation (EU) 2019/316 of 21 February 2019⁶¹ , Commission Regulation (EU) 2022/2046 of 24 October 2022⁶² , Commission Regulation (EU) 2023/2391 of 4 October 2023⁶³ and Commission Regulation (EU) 2024/3118 of 10 December 2024⁶⁴ ;”.

(2) Section 81D(1) of the Stamp Duties Consolidation Act 1999 is amended by the substitution of the following definition for the definition of “Commission Regulation (EU) No. 1408/2013”:

“ ‘Commission Regulation (EU) No. 1408/2013’ means Commission Regulation (EU) No. 1408/2013 of 18 December 2013⁶⁵ as amended by Commission Regulation (EU) 2019/316 of 21 February 2019⁶⁶ , Commission Regulation (EU) 2022/2046 of 24 October 2022⁶⁷ , Commission Regulation (EU) 2023/2391 of 4 October 2023⁶⁸ and Commission Regulation (EU) 2024/3118 of 10 December 2024⁶⁹ ;”.

⁶⁰ OJ No. L352, 24.12.2013, p.9

⁶¹ OJ No. L51 I, 22.2.2019, p.1

⁶² OJ No. L275, 25.10.2022, p.55

⁶³ OJ L2023/2391, 5.10.2023

⁶⁴ OJ L2024/3118, 13.12.2024

⁶⁵ OJ No. L352, 24.12.2013, p.9

⁶⁶ OJ No. L51 I, 22.2.2019, p.1

⁶⁷ OJ No. L275, 25.10.2022, p.55

⁶⁸ OJ L2023/2391, 5.10.2023

⁶⁹ OJ L2024/3118, 13.12.2024