The International Tax Enforcement (Disclosable Arrangements) (Coronavirus) (Amendment) Regulations 2020 (revoked)
These Regulations make provisions implementing Council Directive (EU) 2020/876 (“the amending Directive”) amending Directive 2011/16/EU (“the DAC”) to address the urgent need for deferring certain time limits for the filing and exchange of information in the field of taxation due to the COVID-19 pandemic.
Lifecycle
Department
Made
09 Jul 2020
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In force
30 Jul 2020
Enabling power
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.
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