Section 23 Section 20 not to apply to certain descriptions of treatiesI1
United Kingdom
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Section 20 does not apply to a treaty in relation to which an Order in Council may be made under one or more of the following—
section 158 of the Inheritance Tax Act 1984 (double taxation conventions);
section 2 of the Taxation (International and Other Provisions) Act 2010 (double taxation arrangements);
section 173 of the Finance Act 2006 (international tax enforcement arrangements).
Section 20 does not apply to a treaty in relation to which an order may be made under paragraph 66 of Schedule 19 to the Finance Act 2011 (bank levy: arrangements affording double taxation relief).
Section 20 does not apply to any treaty referred to in section 218(1) of the Finance Act 2012.
Section 20 does not apply to a treaty concluded (under authority given by the government of the United Kingdom) by the government of a British overseas territory, of any of the Channel Islands or of the Isle of Man.
Section 20 does not apply to a treaty a copy of which is presented to Parliament by command of Her Majesty before that section comes into force.
Annotations
Textual amendments
- F1
S. 23(1) repealed (28.11.2018) by The European Union (Withdrawal) Act 2018 (Consequential Amendments) Regulations 2018 (S.I. 2018/1242), reg. 1, Sch. 1 Pt. 1 (with Sch. 1 Pt. 2 para. 1)
- F2
S. 23(2A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 69
- F3
S. 23(2B) inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 218(3)
Commencement
- I1
S. 23 in force at 11.11.2010 by S.I. 2010/2703, art. 2(b)
Notes on Part 2
Modifications
- C1
Pt. 2 restricted (11.11.2020 for specified purposes, 11.1.2021 in so far as not already in force) by Agriculture Act 2020 (c. 21), ss. 42, 57(1)(b)(c)(6)