The EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018 No. 1149

PART 2 U.K. Repeal of passport rights, etc., under Part 3 of the Financial Services and Markets Act 2000

Saving provision: tax U.K.

4.  For the purposes of an enactment relating to taxation—

(a) the provision made by these Regulations is to be treated as not having been made, and

(b) where, by virtue of these Regulations, a person ceases to be a person of a particular description, the person is to be treated as continuing to be a person of that description.

Commencement Information

I1 Reg. 4 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(3)