OpenLegislation

The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020

S.I. 2020/1383 · Made 30 November 2020

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Exiting The European Union

Capital Gains Tax

Corporation Tax

Income Tax

Made 30th November 2020

Laid before the House of Commons 1st December 2020

Coming into force in accordance with regulation 1

The Treasury, in exercise of the powers conferred by section 128A(1), (2) and (3) of the Taxation (International and Other Provisions) Act 2010f1, make the following Regulations:

Annotations to the whole text

Footnotes

f1

2010 c. 8. Section 128A of that Act was inserted by section 83 of the Finance Act 2019 (c. 1).

Contents

  1. 1Citation and commencement
  2. 2Revocation of the Double Taxation Dispute Resolution (EU) Regulations 2020
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020 and come into force on IP completion dayf1.

2Revocation of the Double Taxation Dispute Resolution (EU) Regulations 2020

The Double Taxation Dispute Resolution (EU) Regulations 2020f1 are revoked.

Signature

James Morris

Michael Tomlinson

Two of the Lords Commissioners of Her Majesty’s Treasury

30th November 2020

Explanatory note

(This note is not part of the Regulations)

These Regulations revoke the Double Taxation Dispute Resolution (EU) Regulations 2020 which implement Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union.

A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.