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The International Tax Enforcement (Disclosable Arrangements) (Amendment) (No. 2) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1649
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (S.I. 2020/25) (the “principal Regulations”). The principal Regulations were made in order to implement Council Directive (EU) 2018/822 of 25 May 2018 (OJ No. L139, 5.6.2018, p1), amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (OJ No. L064, 11.3.2011, p1) (the “DAC”).
These Regulations amend the principal Regulations and modify the application of the DAC so that the principal Regulations continue to work following IP completion day and are aligned with the requirements of the Free Trade Agreement between the United Kingdom and the European Union.
A Tax Information and Impact Note was published on 13 January 2020 alongside the principal Regulations and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.
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