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
Laid before the House of Commons
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 commencement1
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 20202
The Double Taxation Dispute Resolution (EU) Regulations 20203 are revoked.
James MorrisMichael TomlinsonTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Regulations)