Regulation 2 Finance Act 2000

(1)

Paragraph 44 of Schedule 6 to the Finance Act 2000^f1 is amended as follows.

(2)

In sub-paragraph (2C)^f2 at the beginning of sub-paragraph (b) insert “in a case described in sub-paragraph (2CA),”.

(3)

After that sub-paragraph insert—

“(2CA)
That case is where the result is required to be compatible with the common market by virtue of relevant separation agreement law (as defined in section 7C(3) of the European Union (Withdrawal) Act 2018).”.

Annotations

Footnotes

f1: 2000 c. 17.
f2: Inserted by section 117(2) of the Finance Act 2009 (c. 10) and amended by paragraph 2 of Schedule 31 to the Finance Act 2012 (c. 14).