http://www.legislation.gov.uk/uksi/2019/689/regulation/43The Taxes (Amendments) (EU Exit) Regulations 2019enEXITING THE EUROPEAN UNIONLANDFILL TAX, ENGLANDLANDFILL TAX, NORTHERN IRELANDRECOVERY OF TAXESSTAMP DUTY LAND TAX, ENGLANDSTAMP DUTY LAND TAX, NORTHERN IRELANDTAXESStatute Law Database2022-08-30Expert Participation2022-02-24 These Regulations amend various provisions of tax legislation to ensure the effective operation of that legislation after the withdrawal of the United Kingdom from the European Union. PART 5Transitional and savings provisionsTransitional and savings provisions43The amendment made by regulation 7(3) to paragraph 2(4)(a) of Schedule 5 to the Finance Act 1997 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. 1997 c. 16. Paragraph 2(4)(a) was amended by S.I. 2011/1043. Reg. 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
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<dc:title>The Taxes (Amendments) (EU Exit) Regulations 2019</dc:title>
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<dc:subject scheme="SIheading">EXITING THE EUROPEAN UNION</dc:subject>
<dc:subject scheme="SIheading">LANDFILL TAX, ENGLAND</dc:subject>
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<dc:subject scheme="SIheading">RECOVERY OF TAXES</dc:subject>
<dc:subject scheme="SIheading">STAMP DUTY LAND TAX, ENGLAND</dc:subject>
<dc:subject scheme="SIheading">STAMP DUTY LAND TAX, NORTHERN IRELAND</dc:subject>
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43
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The amendment made by regulation 7(3) to paragraph 2(4)(a) of Schedule 5 to the Finance Act 1997
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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.
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. Paragraph 2(4)(a) was amended by
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in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see
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