uksi/2020/1383 — The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020

2020 No. 1383 Exiting The European Union Capital Gains Tax Corporation Tax Income Tax The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020 Made 30th November 2020 Laid before the House of Commons 1st December 2020 Coming into force in accordance with regulation 1 The Treasury, in exercise of the powers conferred by section 128A(1), (2) and (3) of the Taxation (International and Other Provisions) Act 2010 , make the following Regulations: Citation and commencement 1 These Regulations may be cited as the Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020 and come into force on IP completion day . Revocation of the Double Taxation Dispute Resolution (EU) Regulations 2020 2 The Double Taxation Dispute Resolution (EU) Regulations 2020 are revoked. James Morris Michael Tomlinson Two of the Lords Commissioners of Her Majesty’s Treasury 30th November 2020 EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations revoke the Double Taxation Dispute Resolution (EU) Regulations 2020 which implement Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union. A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.