http://www.legislation.gov.uk/uksi/2020/1649/signature/made
The International Tax Enforcement (Disclosable Arrangements) (Amendment) (No. 2) (EU Exit) Regulations 2020
en
King's Printer of Acts of Parliament
2020-12-30
EXITING THE EUROPEAN UNION
TAXES
These Regulations amend the International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (S.I. 2020/25) (the “principal Regulations”). The principal Regulations were made in order to implement Council Directive (EU) 2018/822 of 25 May 2018 (OJ No. L139, 5.6.2018, p1), amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (OJ No. L064, 11.3.2011, p1) (the “DAC”).
Maggie Throup
Rebecca HarrisTwo of the Lords Commissioners for Her Majesty’s Treasury