# The EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018, Regulation 4: Saving provision: tax


For the purposes of an enactment relating to taxation—
(a) the provision made by these Regulations is to be treated as not having been made, and
(b) where, by virtue of these Regulations, a person ceases to be a person of a particular description, the person is to be treated as continuing to be a person of that description.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111172421/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-eea-passport-rights-amendment-etc-and-transitional-provisions-eu-exit-regulations-2018/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.