2020 No. 332

Exiting The European Union
Income Tax
Tonnage Tax

The Taxes (Amendments) (EU Exit) Regulations 2020

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1

The Treasury make the following Regulations in exercise of the power conferred by section 90(1)(a), (2) and (6) of the Finance Act 20191.

Further to section 90(7)(b) of that Act, the Prime Minister has notified the President of the European Council, in accordance with Article 50(3) of the Treaty on European Union2, of the United Kingdom’s request to extend the period in which the Treaties shall still apply to the United Kingdom.