# The Double Taxation Dispute Resolution (EU) Regulations 2020 (revoked) S.I. 2020/51 · made 22 January 2020 · revised to 31 December 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFs: Printed copy https://openlegislation.uk/double-taxation-dispute-resolution-eu-regulations-2020-revoked/pdf/uksi_20200051_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/double-taxation-dispute-resolution-eu-regulations-2020-revoked/pdf/uksiem_20200051_en.pdf ## Introductory text Capital Gains Tax Corporation Tax Income Tax Made 22nd January 2020 Laid before the House of Commons 23rd January 2020 Coming into force 14th February 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 1: Preliminary ## 1 Citation and commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 General interpretative provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 The meaning of question in dispute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 The meaning of resident for tax purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 2: Complaints about a question in dispute ### Chapter 1: Submitting a complaint and its effect etc ## 6 Submitting a complaint to the Commissioners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Information to be provided by the complainant when the complaint is submitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Complaint to be submitted to other competent authorities concerned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Exception for individuals and smaller undertakings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Effect of submitting the complaint etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Acknowledgement and requests for further information ## 11 Acknowledgement of receipt of the complaint . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Requests by the Commissioners for further information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Decision to accept or reject the complaint ## 13 Decision of the Commissioners to accept or reject the complaint . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Challenging decisions to reject complaints ## 14 Appeal to competent court against decision of Commissioners to reject the complaint . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Request to set up an Advisory Commission for the purposes of giving opinions on decisions to accept and reject the complaint . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Advisory Commission opinion on decisions to accept or reject the complaint . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Withdrawal of complaint ## 17 Withdrawal of the complaint by the complainant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 3: Resolving a question in dispute ### Chapter 1: Resolving the question in dispute on a unilateral basis ## 18 Decision by Commissioners to resolve question in dispute on a unilateral basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Decision by other competent authority concerned to resolve the question in dispute on a unilateral basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Resolving a question in dispute by mutual agreement ## 20 The mutual agreement procedure etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Request for information during a mutual agreement procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 Mutual agreement procedure following Advisory Commission opinion on decision to reject the complaint . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Extension of the MAP period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24 Termination of a mutual agreement procedure due to a judgment of a court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Suspension of a mutual agreement procedure due to judicial or administrative proceedings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Dispute resolved by mutual agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 Duty to inform the complainant if dispute not resolved by mutual agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Resolving a question in dispute: referral to Advisory Commission ## 28 Request to set up an Advisory Commission for the purpose of resolving the question in dispute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 29 Advisory Commission not to be set up or proceedings terminated etc where the question in dispute resolved by court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 Advisory Commission not to be set up or proceedings stayed in culpable penalty cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 31 Refusal to set up an Advisory Commission in a case not involving double taxation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 Advisory Commission opinion on resolution of the question in dispute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Resolving a question in dispute: referral to Alternative Dispute Resolution Commission ## 33 Setting up an Alternative Dispute Resolution Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Resolving a question in dispute: final decision of competent authorities ## 34 The final decision of the competent authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 Publication of the final decision of the competent authorities or an abstract of it . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 4: Advisory Commission: composition, procedure and costs etc ### Chapter 1: Preliminary ## 36 Interpretation of Part . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Composition ## 37 Composition of the Advisory Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Representatives of the Commissioners ## 38 Representatives of the Commissioners on an Advisory Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Independent persons of standing ## 39 Nominations for the list of independent persons of standing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 40 Objections to nominations for the list of independent persons of standing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41 Independent persons of standing and substitutes: appointments etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 Objections to appointments of independent persons of standing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 43 Request for disclosure of information about an independent person of standing etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: The chair ## 44 Election of the chair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 6: Appointments following application to competent court ## 45 Competent court: appointments of independent persons of standing and the chair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 7: Rules of Functioning ## 46 The Rules of Functioning agreed by the Commissioners etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 47 The standard Rules of Functioning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 8: Information sharing and representation ## 48 Provision of information to an Advisory Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 49 Advisory Commission: wrongful disclosure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 50 Affected persons: non-disclosure declaration and wrongful disclosure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 51 Affected persons appearing or being represented before Advisory Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 9: Costs ## 52 Costs of the Advisory Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 53 Costs incurred by the complainant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 5: Alternative Dispute Resolution Commission: composition and form etc ## 54 Alternative Dispute Resolution Commission: agreement about its composition and form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 55 Alternative Dispute Resolution Commission: application of Part 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Explanatory note . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/uksi/2020/51 (the official version) Page: https://openlegislation.uk/double-taxation-dispute-resolution-eu-regulations-2020-revoked Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.