# The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019, Regulation 6: Income Tax Act 2007


(1) The Income Tax Act 2007 is amended as follows.
(2) For section 274(4)(c) substitute—
“(c) a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.”.
(3) In section 564G(2A), in the definition of “multilateral trading facility”—
(a) for paragraph (c) substitute—
“(c) a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.”;
(b) omit the words from “and in paragraph (c)” to the end.
(4) In section 987(2)(b)—
(a) for sub-paragraph (iii) substitute—
“(iii) a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.”;
(b) omit the words from “and in sub-paragraph (iii)” to the end.

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Source: https://www.legislation.gov.uk/uksi/2019/818/regulation/6 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.