{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-2",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-2.json",
  "legislation": "uksi/2019/689",
  "legislation_title": "The Taxes (Amendments) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Taxes Management Act 1970",
  "text": "(1) The Taxes Management Act 1970 is amended as follows.\n(2) In the italic cross-heading before section 12A, at the beginning insert “UK Economic Interest Groupings and”.\n(3) In section 12A—\n(a) in the heading, at the beginning insert “UK Economic Interest Groupings and”;\n(b) for subsection (1) substitute—\n“(1) In this section “grouping” means—\n(a) a UK Economic Interest Grouping, or\n(b) 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 (a “European Economic Interest Grouping”).”;\n(c) in subsection (3) for “grouping which is registered in Great Britain or Northern Ireland or” substitute “UK Economic Interest Grouping, or a European Economic Interest Grouping that”;\n(d) in subsection (8) omit “in accordance with the Council Regulation”;\n(e) after subsection (9) insert—\n“(10) The reference in subsection (8) to the individual or individuals designated as the representative of the manager is a reference—\n(a) in the case of a UK Economic Interest Grouping, to the individual or individuals designated in accordance with regulation 5(1) of the European Economic Interest Grouping Regulations 1989, and\n(b) in the case of a European Economic Interest Grouping, to the individual or individuals designated in accordance with Council Regulation (EEC) No. 2137/85 of 25 July 1985 on the European Economic Interest Grouping as it has effect in EU law.”.\n(4) In section 98B—\n(a) in the heading, at the beginning insert “UK Economic Interest Groupings and”;\n(b) for subsection (1) substitute—\n“(1) In this section “grouping” means—\n(a) a UK Economic Interest Grouping, or\n(b) 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.” .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See the European Economic Interest Grouping (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1299)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 12A was inserted by paragraph 2 of Schedule 11 to the Finance Act 1990 (c. 29) and amended by paragraph 2 of Schedule 19 to the Finance Act 1994 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ No. L 199, 31.07.1985, p.1."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 1989/638; relevant amending instruments are S.I. 2009/2399, S.I. 2014/2382, S.I. 2018/1299."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Section 98B was inserted by paragraph 3 of Schedule 11 to the Finance Act 1990."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/689/regulation/2",
    "retrieved_at": "2026-10-28T22:43:10.253357+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."
}