{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/332",
  "legislation_title": "The Taxes (Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nIncome Tax\nTonnage Tax\nMade 23rd March 2020\nLaid before the House of Commons 24th March 2020\nComing into force in accordance with regulation 1\nThe Treasury make the following Regulations in exercise of the power conferred by section 90(1)(a), (2) and (6) of the Finance Act 2019.\nFurther 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, of the United Kingdom’s request to extend the period in which the Treaties shall still apply to the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2019 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No. C 326, 26.10.2012, p. 13."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/332/introduction",
    "retrieved_at": "2026-10-28T22:31:56.210679+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."
}