The Taxes (Amendments) (EU Exit) Regulations 2019

The Collective Investment Schemes (Amendment etc.) (EU Exit) Regulations 2019

This section has no associated Explanatory Memorandum

37.  Regulation 62 of the Collective Investment Schemes (Amendment etc.) (EU Exit) Regulations 2019(1) has effect notwithstanding that the result may be to impose or increase a relevant tax.