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The Taxes (Amendments) (EU Exit) Regulations 2019

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There are currently no known outstanding effects for the The Taxes (Amendments) (EU Exit) Regulations 2019, Section 43. Help about Changes to Legislation

Transitional and savings provisionsU.K.

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43.  The amendment made by regulation 7(3) to paragraph 2(4)(a) of Schedule 5 to the Finance Act 1997(1) does not apply in relation to mistaken assumptions made about the operation, before the time that amendment comes into force, of any provision of EU legislation relating to any duty of excise, insurance premium tax or landfill tax or to any matter connected with those taxes.

Commencement Information

I1Reg. 43 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

1997 c. 16. Paragraph 2(4)(a) was amended by S.I. 2011/1043.

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