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On 14 December 2020, the EU Commission published updated guidance on the scope of application and core obligations of Regulation (EU) No 511/2014 (EU ABS Regulation). The guidance consists of a Commission Notice and two Annexes, Annex I giving an overview of the conditions for the applicability of the EU ABS Regulation, and Annex II providing additional details on the concept of utilisation (R&D) covering specific sectorial aspects.