# The Taxes (Amendments) (EU Exit) Regulations 2019, Regulation 36: The EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018

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

(1) Regulations 8, 11, 28 and 34 of the EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018 have effect for the purposes of the following provisions relating to taxation—
(a) section 59(3)(b)(ii) of the Inheritance Tax Act 1984;
(b) the definition of “general insurance company” in section 96(8) of the Finance Act 1997;
(c) the definition of “general insurance company” in section 63(7) of the Finance Act 2003;
(d) section 275(1)(a) of the Finance Act 2004;
(e) section 704(4)(a) of the Income Tax (Trading and Other Income) Act 2005;
(f) sections 837B(2)(a), 853(2)(a), 885(1) and 991(2)(b) of the Income Tax Act 2007;
(g) section 133E(3)(a) and 133I(1)(a) of the Corporation Tax Act 2009;
(h) sections 269ZG(6)(a), 269B(4), 269DB(3)(c), 269DB(4)(c), 635(2)(a) and 1120(2)(b) of the Corporation Tax Act 2010;
(i) paragraphs 78(1)(b) and 80(1)(b) of Schedule 19, and paragraph 13D(3)(a) of Schedule 23, to the Finance Act 2011;
(j) section 65(2)(a) of the Finance Act 2012.
(2) Regulation 47 of those Regulations has effect for the purposes of section 853(3)(b) of the Income Tax Act 2007.
(3) This regulation has effect—
(a) notwithstanding regulation 4 of the EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018, and
(b) notwithstanding that the result may be to impose or increase a relevant tax.

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Source: https://www.legislation.gov.uk/uksi/2019/689/regulation/36 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.