# The Taxes (Amendments) (EU Exit) Regulations 2019, Regulation 17: Corporation Tax Act 2010

Extent: E+W+S+N.I.

(1) The Corporation Tax Act 2010 is amended as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) In section 269ZG(6) omit paragraphs (b) and (c).
(6) For section 357XC(2)(a) substitute—
“(a) “UCITS” means—
(i) a UCITS within the meaning given by section 236A of the Financial Services and Markets Act 2000; or
(ii) an undertaking established in Gibraltar which is a UCITS under the law of Gibraltar which implemented Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities;”.
(7) In section 512(1)(a) after “by” insert “Her Majesty’s Government in the United Kingdom or by”.
(8) In section 635—
(a) in subsection (2)—
(i) omit “, or” at the end of paragraph (a);
(ii) omit paragraph (b);
(b) omit subsection (6).
(9) In section 661A—
(a) in subsection (1)—
(i) in paragraph (a) for “a member State” substitute “the United Kingdom”;
(ii) in paragraph (b) for “a single member State or relevant territory” substitute “the United Kingdom or are all located in a single relevant territory”;
(b) in subsection (2) for “means a territory specified in regulations under paragraph 2(3)(b)” substitute “has the meaning given by paragraph 2(3)”.
(10) In the italic cross-heading before section 990, at the beginning insert “UK Economic Interest Groupings and”.
(11) In section 990—
(a) in the heading, at the beginning insert “UK Economic Interest Groupings and”;
(b) in subsection (1) after “rules about” insert “UK Economic Interest Groupings and”;
(c) for subsection (7) substitute—
“(7) “European Economic Interest Grouping” means a grouping registered in a member State and formed in pursuance of Council Regulation (EEC) No. 2137/85 of 25 July 1985 on the European Economic Interest Grouping as it has effect in EU law.”.
(12) In section 1120(2) omit paragraph (c).
(13) For section 1158(4) substitute—
“(4) For this purpose “regulated market” means—
(a) a UK regulated market within the meaning given by Article 2.1(13A) of Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments,
(b) an EU regulated market within the meaning given by Article 2.1(13B) of that Regulation, and
(c) a regulated market within the meaning given by Article 2.1(13) of that Regulation which is authorised and functions regularly and in accordance with Part 3 of the Financial Services (Markets in Financial Instruments) Act 2018 of Gibraltar.”.

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Source: https://www.legislation.gov.uk/uksi/2019/689/regulation/17 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.