The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020
| Jurisdiction | UK Non-devolved |
2020 No. 1383
Exiting The European Union
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020
Made 30th November 2020
Laid before the House of Commons 1st December 2020
Coming into force in accordance with regulation 1
The Treasury, in exercise of the powers conferred by section 128A(1), (2) and (3) of the Taxation (International and Other Provisions) Act 20101, make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020 and come into force on IP completion day2.
Revocation of the Double Taxation Dispute Resolution (EU) Regulations 2020
2. The Double Taxation Dispute Resolution (EU) Regulations 20203are revoked.
James Morris
Michael Tomlinson
Two of the Lords Commissioners of Her Majesty’s Treasury
30th November 2020
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations revoke the Double Taxation Dispute Resolution (EU) Regulations 2020 which implement Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union.
A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.
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