The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
Statutory Instruments
2023 No. 752
Taxes
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
Made 4th July 2023
Laid before the House of Commons 5th July 2023
Coming into force 26th July 2023

The Treasury make these Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002 and section 122 of the Finance Act 2015.
2002 c. 23.
2015 c. 11.