Introductory text

Exiting The European Union

Income Tax

Tonnage Tax

Made 23rd March 2020

Laid before the House of Commons 24th March 2020

Coming into force in accordance with regulation 1

The Treasury make the following Regulations in exercise of the power conferred by section 90(1)(a), (2) and (6) of the Finance Act 2019^f1.

Further to section 90(7)(b) of that Act, the Prime Minister has notified the President of the European Council, in accordance with Article 50(3) of the Treaty on European Union^f2, of the United Kingdom’s request to extend the period in which the Treaties shall still apply to the United Kingdom.

Annotations

Footnotes

f1: 2019 c. 1.
f2: OJ No. C 326, 26.10.2012, p. 13.