# The Taxes (Amendments) (EU Exit) Regulations 2019, Regulation 2: Taxes Management Act 1970

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

(1) The Taxes Management Act 1970 is amended as follows.
(2) In the italic cross-heading before section 12A, at the beginning insert “UK Economic Interest Groupings and”.
(3) In section 12A—
(a) in the heading, at the beginning insert “UK Economic Interest Groupings and”;
(b) for subsection (1) substitute—
“(1) In this section “grouping” means—
(a) a UK Economic Interest Grouping, or
(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”).”;
(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”;
(d) in subsection (8) omit “in accordance with the Council Regulation”;
(e) after subsection (9) insert—
“(10) The reference in subsection (8) to the individual or individuals designated as the representative of the manager is a reference—
(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
(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.”.
(4) In section 98B—
(a) in the heading, at the beginning insert “UK Economic Interest Groupings and”;
(b) for subsection (1) substitute—
“(1) In this section “grouping” means—
(a) a UK Economic Interest Grouping, or
(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.” .

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Source: https://www.legislation.gov.uk/uksi/2019/689/regulation/2 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.