Statutory Instruments

2018 No. 630

Capital Gains Tax

Corporation Tax

Income Tax

The Double Taxation Relief (Base Erosion and Profit Shifting) Order 2018

Made

23rd May 2018

At the Court at Buckingham Palace, the 23rd day of May 2018

Present,

The Queen’s Most Excellent Majesty in Council

A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010(1) and approved by resolution of that House.

Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010, orders as follows—