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The Taxes (Amendments) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 689
- PART 5
- Regulation 43
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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.
(1)
1997 c. 16. Paragraph 2(4)(a) was amended by S.I. 2011/1043.
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