PART 4Effect of subordinate legislation
The EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 201836.
(1)
Regulations 8, 11, 28 and 34 of the EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018128 have effect for the purposes of the following provisions relating to taxation—
(a)
section 59(3)(b)(ii) of the Inheritance Tax Act 1984129;
(b)
the definition of “general insurance company” in section 96(8) of the Finance Act 1997130;
(c)
the definition of “general insurance company” in section 63(7) of the Finance Act 2003131;
(d)
section 275(1)(a) of the Finance Act 2004132;
(e)
section 704(4)(a) of the Income Tax (Trading and Other Income) Act 2005133;
(f)
sections 837B(2)(a), 853(2)(a), 885(1) and 991(2)(b) of the Income Tax Act 2007134;
(g)
section 133E(3)(a) and 133I(1)(a) of the Corporation Tax Act 2009135;
(h)
sections 269ZG(6)(a), 269B(4), 269DB(3)(c), 269DB(4)(c), 635(2)(a) and 1120(2)(b) of the Corporation Tax Act 2010136;
(i)
paragraphs 78(1)(b) and 80(1)(b) of Schedule 19, and paragraph 13D(3)(a) of Schedule 23, to the Finance Act 2011137;
(j)
section 65(2)(a) of the Finance Act 2012138.
(2)
Regulation 47 of those Regulations has effect for the purposes of section 853(3)(b)139 of the Income Tax Act 2007.
(3)
This regulation has effect—
(a)
notwithstanding regulation 4 of the EEA Passport Rights (Amendment, etc., and Transitional Provisions) (EU Exit) Regulations 2018, and
(b)
notwithstanding that the result may be to impose or increase a relevant tax.
The Collective Investment Schemes (Amendment etc.) (EU Exit) Regulations 201937.
Regulation 62 of the Collective Investment Schemes (Amendment etc.) (EU Exit) Regulations 2019140 has effect notwithstanding that the result may be to impose or increase a relevant tax.
The Financial Services (Gibraltar) (Amendment) (EU Exit) Regulations 201938.
Parts 2 and 3 of the Financial Services (Gibraltar) (Amendment) (EU Exit) Regulations 2019141 have effect notwithstanding that the result may be to impose or increase a relevant tax.