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

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

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.

Made under: Taxation (International and Other Provisions) Act 2010 (Section 128A)

PDFs: Printed copy https://openlegislation.uk/double-taxation-dispute-resolution-eu-revocation-eu-exit-regulations-2020/pdf/uksi_20201383_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/double-taxation-dispute-resolution-eu-revocation-eu-exit-regulations-2020/pdf/uksiem_20201383_en.pdf

## Introductory text

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 2010, make the following Regulations:

## 1 Citation 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 day.

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

The Double Taxation Dispute Resolution (EU) Regulations 2020 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.

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Source: https://www.legislation.gov.uk/uksi/2020/1383 (the official version)
Page: https://openlegislation.uk/double-taxation-dispute-resolution-eu-revocation-eu-exit-regulations-2020
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.