http://www.legislation.gov.uk/uksi/2023/38/introduction/madeThe International Tax Enforcement (Disclosable Arrangements) Regulations 2023enKing's Printer of Acts of Parliament2023-01-17TAXES These Regulations make provisions implementing the OECD (2018), Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures, OECD, Paris. They impose obligations on persons, known as intermediaries or reportable taxpayers, to report information to HM Revenue and Customs (“HMRC”) about certain types of arrangements, known as CRS avoidance arrangements and opaque offshore structures. 2023 No. 38 Taxes The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 Made 16th January 2023 Laid before the House of Commons 17th January 2023 Coming into force 28th March 2023

The Treasury make the following Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002 and section 84 of the Finance Act 2019.

Further to section 84(8) of the Finance Act 2019, the Chancellor of the Exchequer has laid before the House of Commons a report on how the powers in section 84 are to be exercised in each of the scenarios in subsection (9) of that section.
2002 c. 23. 2019 c. 1.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/2023/38/made" IdURI="http://www.legislation.gov.uk/id/uksi/2023/38" NumberOfProvisions="21" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/uksi/2023/38/introduction/made</dc:identifier>
<dc:title>The International Tax Enforcement (Disclosable Arrangements) Regulations 2023</dc:title>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2023-01-17</dc:modified>
<dc:subject scheme="SIheading">TAXES</dc:subject>
<dc:description>These Regulations make provisions implementing the OECD (2018), Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures, OECD, Paris. They impose obligations on persons, known as intermediaries or reportable taxpayers, to report information to HM Revenue and Customs (“HMRC”) about certain types of arrangements, known as CRS avoidance arrangements and opaque offshore structures.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2023/38/introduction/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2023/38/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2023/38/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2023/38/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2023/38/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2023/38/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2023/38/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2023/38/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2023/38/body/made" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/uksi/2023/38/schedules/made" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2023/38/introduction/made/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2023/38/introduction/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2023/38/introduction/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2023/38/introduction/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2023/38/introduction/made/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2023/38/introduction/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2023/38/introduction/made/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2023/38/contents/made" title="Table of Contents"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/2023/38/made" title="Entire legislation"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/2023/38/regulation/1/made" title="Provision; Regulation 1"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/2023/38/regulation/1/made" title="Provision; Regulation 1"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2023"/>
<ukm:Number Value="38"/>
<ukm:Made Date="2023-01-16"/>
<ukm:Laid Date="2023-01-17" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2023-03-28"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780348243802"/>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2023/38/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2023/38/pdfs/uksiem_20230038_en.pdf" Date="2023-01-17" Title="UK Explanatory Memorandum" Size="44452"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2023/38/pdfs/uksi_20230038_en.pdf" Date="2023-01-17" Size="87963"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="21"/>
<ukm:BodyParagraphs Value="21"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/uksi/2023/38/introduction/made" IdURI="http://www.legislation.gov.uk/id/uksi/2023/38/introduction">
<Number>2023 No. 38</Number>
<SubjectInformation>
<Subject>
<Title>Taxes</Title>
</Subject>
</SubjectInformation>
<Title>The International Tax Enforcement (Disclosable Arrangements) Regulations 2023</Title>
<MadeDate>
<Text>Made</Text>
<DateText>16th January 2023</DateText>
</MadeDate>
<LaidDate>
<Text>Laid before the House of Commons</Text>
<DateText>17th January 2023</DateText>
</LaidDate>
<ComingIntoForce>
<Text>Coming into force</Text>
<DateText>28th March 2023</DateText>
</ComingIntoForce>
<SecondaryPreamble>
<IntroductoryText>
<P>
<Text>
The Treasury make the following Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002
<FootnoteRef Ref="f00001"/>
and section 84 of the Finance Act 2019
<FootnoteRef Ref="f00002"/>
.
</Text>
</P>
</IntroductoryText>
<EnactingText>
<Para>
<Text>Further to section 84(8) of the Finance Act 2019, the Chancellor of the Exchequer has laid before the House of Commons a report on how the powers in section 84 are to be exercised in each of the scenarios in subsection (9) of that section.</Text>
</Para>
</EnactingText>
</SecondaryPreamble>
</SecondaryPrelims>
</Secondary>
<Footnotes>
<Footnote id="f00001">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00004" Year="2002" Number="23" Class="UnitedKingdomPublicGeneralAct">2002 c. 23</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
<Footnote id="f00002">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2019/1" id="c00005" Year="2019" Number="1" Class="UnitedKingdomPublicGeneralAct">2019 c. 1</Citation>
.
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
</Legislation>