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.