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The Taxes (Amendments) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 689
- PART 5
- Regulation 39
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Transitional and savings provisionsU.K.
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39.—(1) This regulation applies where, immediately before the coming into force of these Regulations—
(a)an enactment amended by these Regulations contained a reference to a member State, an EEA state or the European Economic Area, and
(b)the effect of the enactment was such that the reference included Gibraltar.
(2) In the enactment, any reference to the United Kingdom (and any reference to states or an area including the United Kingdom) that is inserted by these Regulations includes Gibraltar.
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