1. These Regulations may be cited as the International Tax Compliance (Amendment) (No. 2) (EU Exit) Regulations 2020 and come into force on IP completion day(1).
“IP completion day” is defined in Schedule 1 to the Interpretation Act 1978 (c. 30) as having the same meaning as in the European Union (Withdrawal Agreement) Act 2020 (c. 1) (see section 39(1) to (5) of that Act). The definition of IP completion day was inserted by paragraph 12 of Part 2 of Schedule 5 to the European Union (Withdrawal Agreement) Act 2020.