The Taxes (Amendments) (EU Exit) Regulations 2019 No. 689

PART 2 U.K. Amendments to primary legislation

Finance Act 1998 U.K.

8.—(1) Part 3 of the Finance Act 1998(1) (corporation tax) is amended as follows.

(2) In Schedule 18—

(a) in the heading to paragraph 91, at the beginning insert “UK Economic Interest Groupings and”;

(b) in paragraph 91 before “European Economic Interest Groupings” insert “UK Economic Interest Groupings and”.

Commencement Information

I1 Reg. 8 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

1998 c. 36.