Citation, commencement and interpretationU.K.
1.—(1) These Regulations may be cited as the Climate Change Agreements (Amendment of Agreements) (EU Exit) Regulations 2018 and come into force on exit day M1.
(2) In these Regulations—
“agreement” means an umbrella agreement or an underlying agreement;
“umbrella agreement” means an agreement that is an umbrella agreement for the purposes of paragraph 48 of Schedule 6 to the Finance Act 2000;
“underlying agreement” means an agreement that is an underlying agreement for the purposes of paragraph 48 of Schedule 6 to the Finance Act 2000 or, if there is no umbrella agreement, an agreement falling within paragraph 47 of Schedule 6 to that Act.
Commencement Information
I1Reg. 1 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(1)
Marginal Citations
M1“Exit Day” is defined in Schedule 1 to the Interpretation Act 1978 (c.30), as amended by paragraph 22(e) of Part 2 of Schedule 8 to the European Union (Withdrawal) Act 2018 (c.16).