Part 2Ratification of treaties
I123Section 20 not to apply to certain descriptions of treaties
1
Section 20 does not apply to—
F2a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
a treaty covered by section 5 of the European Union (Amendment) Act 2008 (treaty amending F3Treaty establishing European Atomic Energy Community not to be ratified unless approved by Act of Parliament).
F4c
a treaty that is subject to a requirement imposed by Part 1 of the European Union Act 2011 (restrictions on treaties and decisions relating to EU ).
2
Section 20 does not apply to a treaty in relation to which an Order in Council may be made under one or more of the following—
a
section 158 of the Inheritance Tax Act 1984 (double taxation conventions);
b
section 2 of the Taxation (International and Other Provisions) Act 2010 (double taxation arrangements);
c
section 173 of the Finance Act 2006 (international tax enforcement arrangements).
F12A
Section 20 does not apply to a treaty in relation to which an order may be made under paragraph 66 of Schedule 19 to the Finance Act 2011 (bank levy: arrangements affording double taxation relief).
F52B
Section 20 does not apply to any treaty referred to in section 218(1) of the Finance Act 2012.
3
Section 20 does not apply to a treaty concluded (under authority given by the government of the United Kingdom) by the government of a British overseas territory, of any of the Channel Islands or of the Isle of Man.
4
Section 20 does not apply to a treaty a copy of which is presented to Parliament by command of Her Majesty before that section comes into force.