The International Tax Enforcement (Disclosable Arrangements) (Amendment) (No. 2) (EU Exit) Regulations 2020

Made: 29th December 2020

Laid before the House of Commons: 30th December 2020

Coming into force in accordance with regulation 1

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Citation and Commencement

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Amendment of the International Tax Enforcement (Disclosable Arrangements) Regulations 2020

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Signed

Maggie Throup

Rebecca Harris — Two of the Lords Commissioners for Her Majesty’s Treasury — 29th December 2020

Explanatory note

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Footnotes

[^f00001]: 2019 c. 1.

[^f00002]: “IP completion day” is defined in Schedule 1 to the Interpretation Act 1978 (c. 30) as having the same meaning as in the European Union (Withdrawal Agreement) Act 2020 (c. 1) (see section 39(1) to (5) of that Act). The definition of IP completion day was inserted by paragraph 12 of Part 2 of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020 (c. 1).

[^f00003]: S.I. 2020/25 amended by S.I. 2020/713.

[^f00004]: “DAC” is defined in regulation 2(1) of S.I. 2020/25.

Editorial notes