# The Taxes (Amendments) (EU Exit) Regulations 2019, Regulation 18: Taxation (International and Other Provisions) Act 2010

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

(1) The Taxation (International and Other Provisions) Act 2010 is amended as follows.
(2) In section 116—
(a) in subsection (2)(a)—
(i) for “another” substitute “a”;
(ii) omit “other than the United Kingdom”;
(b) in subsection (3)—
(i) in paragraphs (b) and (c) omit “other than the United Kingdom”;
(ii) in paragraph (f)(ii) for “another” substitute “a”;
(c) in subsections (4)(b), (5)(b) and (6)(a)(i) for “member State” substitute “relevant state”;
(d) after subsection (7) insert—
“(7A) In this section “relevant state” means the United Kingdom or a member State.”;
(e) in subsection (8)—
(i) for “member State”, in both places where the expression occurs, substitute “relevant state”;
(ii) for “State”, in both places where the word occurs other than as part of the expression “member State”, substitute “relevant state”.
(3) In section 117(1) and (2)(a) omit “other”.
(4) In section 118—
(a) in subsection (3) for “member State” substitute “relevant state”;
(b) in subsection (4) for “State” substitute “relevant state”;
(c) in subsection (5)—
(i) for “another” substitute “a”;
(ii) omit “other than the United Kingdom”;
(d) in subsection (7)(b) for “another” substitute “a”;
(e) in subsection (10)—
(i) for “member State”, in both places where the expression occurs, substitute “relevant state”;
(ii) for “State”, in both places where the word occurs other than as part of the expression “member State”, substitute “relevant state”;
(f) in subsection (11)—
(i) in the definition of “co-operative society” omit “other than the United Kingdom”;
(ii) insert at the appropriate place—
““relevant state” means the United Kingdom or a member State,”.
(5) In section 119(1) and (2)(a) omit “other”.
(6) In section 120(1) and (6) omit “other than the United Kingdom”.
(7) In section 121(2)(a) omit “other”.
(8) In section 122(2), in the definition of “host State” omit “(other than the United Kingdom)”.

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Source: https://www.legislation.gov.uk/uksi/2019/689/regulation/18 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.