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Regulation 46 Application of 2012 Regulations for specific purposes

Original text. Later amendments are not shown.

(1)

Nothing in these Regulations limits the application of—

(a)

the 2012 Regulations, as they had effect before the amendments made by regulations 2 to 42 of these Regulations, for the purposes of Part 3 of the Finance Act 2019f1;

(b)

regulation 81 (the UK Registry) of the 2012 Regulations, or any other provision in the 2012 Regulations so far as it relates to the UK Registry.

(2)

In paragraph (1)(b), “the UK Registry” has the same meaning as in regulation 3 of the 2012 Regulations.

Annotations

Footnotes

f1

2019 c. 1; Part 3 is amended by Schedule 12 to the Finance Act 2020 (c. 14).