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The Taxes (Amendments) (EU Exit) Regulations 2019 (Version in vigour from 2022-02-24 to )

Consolidated Text As Enacted Cited authorities 230 Cited in Related
Vincent
CurrencyNo known outstanding effects
Coming into Force24 February 2022
  • These Regulations may be cited as the Taxes (Amendments) (EU Exit) Regulations 2019 and come into force on exit day.
    • (1) The Taxes Management Act 1970(2) In the italic cross-heading before section 12A, at the beginning insert “UK Economic Interest Groupingsin the heading, at the beginning insert “UK Economic Interest Groupings and”;for subsection (1) substitute—
    • (1) In this section “grouping” means—
    • (a) a UK Economic Interest Grouping, or
    • (b) a grouping registered in a member State and formed in pursuance of Council Regulation (EEC) No. 2137/85 of 25 July 1985 on the European Economic Interest Grouping as it has effect in EU law (a “European Economic Interest Grouping”) .
    a UK Economic Interest Grouping, ora grouping registered in a member State and formed in pursuance of Council Regulation (EEC) No. 2137/85 of 25 July 1985 on the European Economic Interest Grouping as it has effect in EU law (a “European Economic Interest Grouping”) .in subsection (3) for “grouping which is registered in Great Britain or Northern Ireland or” substitute “UK Economic Interest Grouping, or a European Economic Interest Grouping that”;in subsection (8) omit “in accordance with the Council Regulation”;after subsection (9) insert—
    • (10) The reference in subsection (8) to the individual or individuals designated as the representative of the manager is a reference—
    • (a) in the case of a UK Economic Interest Grouping, to the individual or individuals designated in accordance with regulation 5(1) of the European Economic Interest Grouping Regulations 1989, and
    in the case of a UK Economic Interest Grouping, to the individual or individuals designated in accordance with regulation 5(1) of the European Economic Interest Grouping Regulations 1989in the case of a European Economic Interest Grouping, to the individual or individuals designated in accordance with Council Regulation (EEC) No. 2137/85 of 25 July 1985 on the European Economic Interest Grouping as it has effect in EU law.in the heading, at the beginning insert “UK Economic Interest Groupings and”;for subsection (1) substitute—
    • (1) In this section “grouping” means—
    • (a) a UK Economic Interest Grouping, or
    • (b) a grouping registered in a member State and formed in pursuance of Council Regulation (EEC) No. 2137/85 of 25 July 1985 on the European Economic Interest Grouping as it has effect in EU law.
    a UK Economic Interest Grouping, ora grouping registered in a member State and formed in pursuance of Council Regulation (EEC) No. 2137/85 of 25 July 1985 on the European Economic Interest Grouping as it has effect in EU law.(1) The Inheritance Tax Act 1984(2) In section 59(3) (b) is an insurance company (within the meaning of Part 2 of the Finance Act 2012) has permission under Part 4A of the Financial Services and Markets Act 2000(3) In section 115(5) (b) (4) In section 125(1A)

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