{
  "url": "https://openlegislation.uk/double-taxation-dispute-resolution-eu-revocation-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/double-taxation-dispute-resolution-eu-revocation-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1383",
  "legislation_title": "The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/double-taxation-dispute-resolution-eu-revocation-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCapital Gains Tax\nCorporation Tax\nIncome Tax\nMade 30th November 2020\nLaid before the House of Commons 1st December 2020\nComing into force in accordance with regulation 1\nThe 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:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 8. Section 128A of that Act was inserted by section 83 of the Finance Act 2019 (c. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1383/introduction",
    "retrieved_at": "2026-10-28T22:21:56.270851+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."
}