Statutory Instruments
2018 No. 630
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Relief (Base Erosion and Profit Shifting) Order 2018
Made
23rd May 2018
At the Court at Buckingham Palace, the 23rd day of May 2018
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010(1) and approved by resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010, orders as follows—
(1)