Constitutional Reform and Governance Act 2010

23 Section 20 not to apply to certain descriptions of treaties

(1) Section 20 does not apply to—

(a) a treaty covered by section 12 of the European Parliamentary Elections Act 2002 (treaty providing for increase in European Parliament’s powers not to be ratified unless approved by Act of Parliament);

(b) a treaty covered by section 5 of the European Union (Amendment) Act 2008 (treaty amending founding Treaties not to be ratified unless approved by Act of Parliament).

(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).

(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.