The Double Taxation Dispute Resolution (EU) Regulations 2020 (revoked)
PART 1Preliminary
1Citation and commencement
2Effect
3General interpretative provisions
4The meaning of question in dispute
5The meaning of resident for tax purposes
PART 2Complaints about a question in dispute
CHAPTER 1Submitting a complaint and its effect etc
6Submitting a complaint to the Commissioners
7Information to be provided by the complainant when the complaint is submitted
8Complaint to be submitted to other competent authorities concerned
9Exception for individuals and smaller undertakings
10Effect of submitting the complaint etc
CHAPTER 2Acknowledgement and requests for further information
11Acknowledgement of receipt of the complaint
12Requests by the Commissioners for further information
CHAPTER 3Decision to accept or reject the complaint
13Decision of the Commissioners to accept or reject the complaint
CHAPTER 4Challenging decisions to reject complaints
14Appeal to competent court against decision of Commissioners to reject the complaint
15Request to set up an Advisory Commission for the purposes of giving opinions on decisions to accept and reject the complaint
16Advisory Commission opinion on decisions to accept or reject the complaint
CHAPTER 5Withdrawal of complaint
17Withdrawal of the complaint by the complainant
PART 3Resolving a question in dispute
CHAPTER 1Resolving the question in dispute on a unilateral basis
18Decision by Commissioners to resolve question in dispute on a unilateral basis
19Decision by other competent authority concerned to resolve the question in dispute on a unilateral basis
CHAPTER 2Resolving a question in dispute by mutual agreement
20The mutual agreement procedure etc
21Request for information during a mutual agreement procedure
22Mutual agreement procedure following Advisory Commission opinion on decision to reject the complaint
23Extension of the MAP period
24Termination of a mutual agreement procedure due to a judgment of a court
25Suspension of a mutual agreement procedure due to judicial or administrative proceedings
26Dispute resolved by mutual agreement
27Duty to inform the complainant if dispute not resolved by mutual agreement
CHAPTER 3Resolving a question in dispute: referral to Advisory Commission
28Request to set up an Advisory Commission for the purpose of resolving the question in dispute
29Advisory Commission not to be set up or proceedings terminated etc where the question in dispute resolved by court
30Advisory Commission not to be set up or proceedings stayed in culpable penalty cases
31Refusal to set up an Advisory Commission in a case not involving double taxation
32Advisory Commission opinion on resolution of the question in dispute
CHAPTER 4Resolving a question in dispute: referral to Alternative Dispute Resolution Commission
33Setting up an Alternative Dispute Resolution Commission
CHAPTER 5Resolving a question in dispute: final decision of competent authorities
34The final decision of the competent authorities
35Publication of the final decision of the competent authorities or an abstract of it
PART 4Advisory Commission: composition, procedure and costs etc
CHAPTER 1Preliminary
36Interpretation of Part
CHAPTER 2Composition
37Composition of the Advisory Commission
CHAPTER 3Representatives of the Commissioners
38Representatives of the Commissioners on an Advisory Commission
CHAPTER 4Independent persons of standing
39Nominations for the list of independent persons of standing
40Objections to nominations for the list of independent persons of standing
41Independent persons of standing and substitutes: appointments etc
42Objections to appointments of independent persons of standing
43Request for disclosure of information about an independent person of standing etc
CHAPTER 5The chair
44Election of the chair
CHAPTER 6Appointments following application to competent court
45Competent court: appointments of independent persons of standing and the chair
CHAPTER 7Rules of Functioning
46The Rules of Functioning agreed by the Commissioners etc
47The standard Rules of Functioning
CHAPTER 8Information sharing and representation
48Provision of information to an Advisory Commission
49Advisory Commission: wrongful disclosure
50Affected persons: non-disclosure declaration and wrongful disclosure
51Affected persons appearing or being represented before Advisory Commission
CHAPTER 9Costs
52Costs of the Advisory Commission
53Costs incurred by the complainant
PART 5Alternative Dispute Resolution Commission: composition and form etc
54Alternative Dispute Resolution Commission: agreement about its composition and form
55Alternative Dispute Resolution Commission: application of Part 4
2020 No. 51
Capital Gains Tax
Corporation Tax
Income Tax

The Double Taxation Dispute Resolution (EU) Regulations 2020 (revoked)F1

Made
Laid before the House of Commons
Coming into force

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .