Part 3: Exemptions Chapter 4: Other miscellaneous exemptions Section 48: Legacy and withdrawal agreement subsidies
This section makes provision for the disapplication of the subsidy control requirements in relation to certain legacy and withdrawal agreement subsidies.
	Subsection (1) sets out those legacy subsidies for which the subsidy control requirements will not apply.
	Subsection (2) sets out that the rules on transparency will apply to subsidies given under legacy schemes under subsection 1(a) except for those subject to the provisions of Part IV or Annex 2 of the WTO Agreement on Agriculture or relating to trade in fish and fish products, or the audiovisual sector.
	Notwithstanding the application of transparency requirements, the subsidy control regime set out in this Act will not impose additional requirements on subsidies that are granted under schemes that were made in compliance with the relevant rules at the point the scheme was made, including:
legacy schemes that were made under EU State aid rules before the end of the Implementation Period on 31 December 2020 (including schemes that were set up before the UK’s accession to the EU and were considered ‘existing aid’ for EU State aid purposes);
legacy schemes that were made between 1 January 2021 and the date on which this Act comes into force; and
subsidies given under Regulation (EC) No 1370/2007 (which is directly applicable as retained EU law in the UK1 and operates analogously to a scheme set up under EU State aid rules.
	Nor will the requirements in this Act be imposed on subsidies or subsidy schemes that are subject to Article 10 of the Northern Ireland Protocol, or Article 138 of the Withdrawal Agreement, which covers (amongst other things) the application of EU State aid rules to subsidies given for programmes and activities already committed (European Union law applicable after 31 December 2020 in relation to the United Kingdom's participation in the implementation of the European Union programmes and activities committed under the MFF 2014–2020 or previous financial perspectives).
	Subsection (4) omits Article 9 from the subsidies permitted in subsection (1)(b). Article 9 of Regulation (EC) No 1370/2007 states in accordance with the common market which England, Wales and Scotland are not a part of. The territorial extent of subsection 48(4) is limited to England, Wales and Scotland, see section 90.