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Statutory Instruments

2020 No. 713

Taxes

The International Tax Enforcement (Disclosable Arrangements) (Coronavirus) (Amendment) Regulations 2020

Made

at 9.45 a.m. on 9th July 2020

Laid before the House of Commons

at 2.00 p.m. on 9th July 2020

Coming into force

30th July 2020

The Treasury, in exercise of the powers conferred by section 84 of the Finance Act 2019(1) make the following Regulations.

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.