The Taxes (Amendments) (EU Exit) Regulations 2020 No. 332

Statutory Instruments

2020 No. 332

Exiting The European Union

Income Tax

Tonnage Tax

The Taxes (Amendments) (EU Exit) Regulations 2020

Made

23rd March 2020

Laid before the House of Commons

24th March 2020

Coming into force in accordance with regulation 1

The Treasury make the following Regulations in exercise of the power conferred by section 90(1)(a), (2) and (6) of the Finance Act 2019(1).

Further to section 90(7)(b) of that Act, the Prime Minister has notified the President of the European Council, in accordance with Article 50(3) of the Treaty on European Union(2), of the United Kingdom’s request to extend the period in which the Treaties shall still apply to the United Kingdom.

(1)

2019 c. 1.

(2)

OJ No. C 326, 26.10.2012, p. 13.