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Version Superseded: 31/12/2020
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There are currently no known outstanding effects for the The International Tax Enforcement (Disclosable Arrangements) Regulations 2020, Section 4.
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4.—(1) Subject to paragraph (3), where paragraph (2) applies, the UK relevant taxpayer must make a return within the specified period setting out the reportable information in relation to the reportable cross-border arrangement.
(2) This paragraph applies where—
(a)a UK relevant taxpayer participates in a reportable cross-border arrangement, and
(b)no intermediary is required to file the reportable information in relation to the reportable cross-border arrangement under regulation 3 or with the competent authority of another member State.
(3) Paragraph (1) does not apply to a UK relevant taxpayer (“RT”) in relation to a reportable cross-border arrangement if—
(a)RT is liable to file information in relation to the reportable cross-border arrangement with the competent authorities of another member State which when applying the list in Article 8ab(7) of the DAC features before the United Kingdom, or
(b)another relevant taxpayer—
(i)agreed the reportable cross-border arrangement with the intermediary, or
(ii)if there has been no such agreement, manages the implementation of the reportable cross-border arrangement, and
RT has evidence that the reportable information in relation to the reportable cross-border arrangement has been filed or returned.
(4) The specified period is—
(a)in a case where the first step in the implementation of a reportable cross-border arrangement was made between 25 June 2018 and 1 July 2020, [F1the period beginning on 1 January 2021 and ending on 28 February 2021],
[F2(aa)in a case where a reportable cross-border arrangement is made available for implementation, or is ready for implementation, or where the first step in its implementation has been made between 1 July 2020 and 31 December 2020, the period beginning on 1 January 2021 and ending on 30 January 2021,]
(b)in a case where the relevant taxpayer is notified of a reporting obligation in accordance with regulation 7, the period of 30 days beginning on the date that notification is received, and
(c)in any other case, a period of 30 days beginning on the earliest of—
(i)the day after the day the reportable cross-border arrangement is made available for implementation to the relevant taxpayer,
(ii)the day after the day the reportable cross-border arrangement is ready for implementation by the relevant taxpayer, and
(iii)the day the first step in the implementation of the reportable cross-border arrangement is made in relation to the relevant taxpayer.
Textual Amendments
F1Words in reg. 4(4)(a) substituted (30.7.2020) by The International Tax Enforcement (Disclosable Arrangements) (Coronavirus) (Amendment) Regulations 2020 (S.I. 2020/713), regs. 1, 2(6)
F2Reg. 4(4)(aa) inserted (30.7.2020) by The International Tax Enforcement (Disclosable Arrangements) (Coronavirus) (Amendment) Regulations 2020 (S.I. 2020/713), regs. 1, 2(7)
Commencement Information
I1Reg. 4 in force at 1.7.2020, see reg. 1(1)
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