# The Taxes (Amendments) (EU Exit) Regulations 2020, Regulation 2: Amendment to the Finance Act 2000


(1) Schedule 22 to the Finance Act 2000 is amended as follows.
(2) In paragraphs 22A, 22B and 22D for “one of the Member States’ registers”, in each place where the expression occurs, substitute “a relevant register”.
(3) In paragraph 22A(5) for “22B(7)” substitute “22B(6A)”.
(4) In paragraph 22B—
(a) after sub-paragraph (6) insert—
“(6A) In this Schedule “relevant register” means —
(a) the register of British ships maintained under section 8 of the Merchant Shipping Act 1995,
(b) any of the Member States’ registers, or
(c) the Gibraltar register of ships.”;
(b) in sub-paragraph (7) for “In this Schedule” substitute “In sub-paragraph (6A)”.
(5) In paragraph 22E(1)(a) for “of the Member States’ registers” substitute “relevant register”.
(6) In paragraph 43A(1)(a) for “of the Member States’ registers” substitute “relevant register (see paragraph 22B(6A))”.
(7) In paragraph 49(2)(b) for “member State”, in both places where the expression occurs, substitute “the United Kingdom, Gibraltar or a member State”.
(8) In paragraph 147—
(a) omit the entry for “Member States’ registers”;
(b) insert at the appropriate place—
“relevant register
paragraph 22B(6A)”.

---
Source: https://www.legislation.gov.uk/uksi/2020/332/regulation/2 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2020/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.