23Section 20 not to apply to certain descriptions of treatiesU.K.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).
[F2(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).]
[F3(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.
Textual Amendments
F1S. 23(1) repealed (28.11.2018) by The European Union (Withdrawal) Act 2018 (Consequential Amendments) Regulations 2018 (S.I. 2018/1242), reg. 1, Sch. 1 Pt. 1 (with Sch. 1 Pt. 2 para. 1)
F2S. 23(2A) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 19 para. 69
F3S. 23(2B) inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 218(3)
Commencement Information
I1S. 23 in force at 11.11.2010 by S.I. 2010/2703, art. 2(b)