{
  "url": "https://openlegislation.uk/constitutional-reform-and-governance-act-2010/section-23",
  "json_url": "https://openlegislation.uk/constitutional-reform-and-governance-act-2010/section-23.json",
  "legislation": "ukpga/2010/25",
  "legislation_title": "Constitutional Reform and Governance Act 2010",
  "legislation_url": "https://openlegislation.uk/constitutional-reform-and-governance-act-2010",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "Section 20 not to apply to certain descriptions of treaties",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) 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—\n(a) section 158 of the Inheritance Tax Act 1984 (double taxation conventions);\n(b) section 2 of the Taxation (International and Other Provisions) Act 2010 (double taxation arrangements);\n(c) section 173 of the Finance Act 2006 (international tax enforcement arrangements).\n(2A) 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).\n(2B) Section 20 does not apply to any treaty referred to in section 218(1) of the Finance Act 2012.\n(3) 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.\n(4) 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 23(1) repealed (28.11.2018) by The European Union (Withdrawal) Act 2018 (Consequential Amendments) Regulations 2018 (S.I. 2018/1242), reg. 1, Sch. 1 Pt. 1 (with Sch. 1 Pt. 2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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 23(2A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 69"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 23(2B) inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 218(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 23 in force at 11.11.2010 by S.I. 2010/2703, art. 2(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/25/section/23",
    "retrieved_at": "2026-10-29T09:09:57.057467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}