{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-6",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-6.json",
  "legislation": "uksi/2019/818",
  "legislation_title": "The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Income Tax Act 2007",
  "text": "(1) The Income Tax Act 2007 is amended as follows.\n(2) For section 274(4)(c) substitute—\n“(c) a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.”.\n(3) In section 564G(2A), in the definition of “multilateral trading facility”—\n(a) for paragraph (c) substitute—\n“(c) a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.”;\n(b) omit the words from “and in paragraph (c)” to the end.\n(4) In section 987(2)(b)—\n(a) for sub-paragraph (iii) substitute—\n“(iii) a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.”;\n(b) omit the words from “and in sub-paragraph (iii)” to the end.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 274(4) was inserted by paragraph 2 of Schedule 2 to the Finance (No. 3) Act 2010 (c. 33) and amended by S.I. 2017/701 and S.I. 2019/689."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 564G was inserted by paragraph 8 of Schedule 2 to the Taxation (International and Other Provisions) Act 2010 and relevantly amended by S.I. 2019/689."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 987(2) was inserted by section 34 of the Finance Act 2018 (c. 3) and amended by S.I. 2019/689."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/818/regulation/6",
    "retrieved_at": "2026-10-28T22:41:47.664777+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."
}