The Taxes (Amendments) (EU Exit) Regulations 2020
These Regulations amend Schedule 22 to the Finance Act 2000 (tonnage tax) and section 56(3)(za) of the Income Tax Act 2007 (personal reliefs: residence of claimants) to maintain the effect of these provisions after the withdrawal of the United Kingdom from the European Union.
Lifecycle
Department
Made
23 Mar 2020
—
Comes into force
TBC
Enabling power
Further to section 90(7)(b) of that Act, the Prime Minister has notified the President of the European Council, in accordance with Article 50(3) of the Treaty on European Union, of the United Kingdom’s request to extend the period in which the Treaties shall still apply to the United Kingdom.
DocumentsOpen on legislation.gov.uk →