| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 2 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 2(1) | word omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 3(1)(a) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 2(1) | words inserted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 3(1)(b) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 2(1) | words substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 3(1)(c) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 2(2) | word omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 3(2)(a) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 2(2) | words inserted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 3(2)(b) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 2(4) | substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 3(3) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 3 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 3-3D | substituted for reg. 3 | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 4 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 3 | word omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(2) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 3A heading | words omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(3) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 3A(2)-(4) | omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(4)(a) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 3A(5) | word substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(4)(b) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 3C | omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(5) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 4 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 4 | omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 5 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 5 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 6 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 6 heading | words substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 6(1) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 6 | words substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 6(2) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 6(a) | word omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 6(3) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 6(b) | substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 6(4) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 6(c)(i) | words substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 6(5) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 6(c)(ii) | words substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 6(6) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 7 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 7(1)(a)(b) | substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 7 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 7(1)(a)(ii) | word substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(6) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 8 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 8 | words substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 8 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 8A | inserted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 9 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 8A | word substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(7) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 9 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 10 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 10(1) | substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 10 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 10(1)(a) | words omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(8)(a) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 10(1)(c) | omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(8)(b) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 11 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 12 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 12 | words substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 11 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 12 | word omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(9)(a) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 12 | word omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(9)(b) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 13 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 14 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 15 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 16 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 16(3)(a) | words substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2017 | 2017 No. 497 | reg. 12 | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 16(3)(a) | word omitted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(10)(a) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 16(3)(a) | words substituted | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 | 2023 No. 752 | reg. 2(10)(b) | Yes | |
| The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 17 | coming into force | The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 | 2016 No. 237 | reg. 1 | Yes | |