Statutory Instruments
2023 No. 38
Taxes
The International Tax Enforcement (Disclosable Arrangements) Regulations 2023
Made
16th January 2023
Laid before the House of Commons
17th January 2023
Coming into force
28th March 2023
The Treasury make the following Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002(1) and section 84 of the Finance Act 2019(2).
Further to section 84(8) of the Finance Act 2019, the Chancellor of the Exchequer has laid before the House of Commons a report on how the powers in section 84 are to be exercised in each of the scenarios in subsection (9) of that section.
(1)
(2)