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Constitutional Reform and Governance Act 2010

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23Section 20 not to apply to certain descriptions of treatiesE+W+S+N.I.

This sectionnoteType=Explanatory Notes has no associated

(1)Section 20 does not apply to—

F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)a treaty covered by section 5 of the European Union (Amendment) Act 2008 (treaty amending [F2Treaty establishing European Atomic Energy Community] not to be ratified unless approved by Act of Parliament).

[F3(c) a treaty that is subject to a requirement imposed by Part 1 of the European Union Act 2011 (restrictions on treaties and decisions relating to EU ). ]

(2)Section 20 does not apply to a treaty in relation to which an Order in Council may be made under one or more of the following—

(a)section 158 of the Inheritance Tax Act 1984 (double taxation conventions);

(b)section 2 of the Taxation (International and Other Provisions) Act 2010 (double taxation arrangements);

(c)section 173 of the Finance Act 2006 (international tax enforcement arrangements).

[F4(2A)Section 20 does not apply to a treaty in relation to which an order may be made under paragraph 66 of Schedule 19 to the Finance Act 2011 (bank levy: arrangements affording double taxation relief).]

[F5(2B)Section 20 does not apply to any treaty referred to in section 218(1) of the Finance Act 2012.]

(3)Section 20 does not apply to a treaty concluded (under authority given by the government of the United Kingdom) by the government of a British overseas territory, of any of the Channel Islands or of the Isle of Man.

(4)Section 20 does not apply to a treaty a copy of which is presented to Parliament by command of Her Majesty before that section comes into force.

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Amendments (Textual)

F1S. 23(1)(a) omitted (19.8.2011) by virtue of European Union Act 2011 (c. 12), ss. 14(2)(a), 21; S.I. 2011/1984, art. 2

F2Words in s. 23(1)(b) substituted (19.8.2011) by European Union Act 2011 (c. 12), ss. 14(2)(b), 21; S.I. 2011/1984, art. 2

F4S. 23(2A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 69

Commencement Information

I1S. 23 in force at 11.11.2010 by S.I. 2010/2703, art. 2(b)

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