Introductory text

Climate Change Levy

Corporation Tax

Income Tax

Exiting The European Union

Made 9th December 2020

Laid before the House of Commons 10th December 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) and (b), (2) and (6) of the Finance Act 2019^f1 and sections 45DB(12)(a), 45M(15)(a) and 360L(8) of the Capital Allowances Act 2001^f2.

Further to section 90(7)(b) of the Finance Act 2019, the Prime Minister has notified the President of the European Council, in accordance with Article 50(3) of the Treaty on European Union^f3, 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: 2001 c. 2. Sections 45DB and 45M were inserted by paragraph 3 of Schedule 7 to the Finance (No.3) Act 2010 (c. 33) and amended by paragraphs 2(4) and 4(8) of Schedule 13 to the Finance Act 2014 (c. 26) respectively. Section 360Lwas inserted by paragraph 1 of Schedule 6 to the Finance Act 2005 (c. 7) and substituted by section 66(8) of the Finance Act 2014.
f3: OJ No. C 326, 26.10.2012, p. 13.