The Taxes (Amendments) (EU Exit) Regulations 2019

[^f00115]: S.I. 2006/964, relevant amending instrument are S.I. 2011/2192, S.I. 2017/701.

[^f00116]: See section 1A of the Financial Services and Markets Act 2000 (c. 8).

[^f00117]: Regulation (EU) No 600/2014 is amended by S.I. 2018/1403 with effect from exit day.

[^f00118]: L.N. 2017/135.

[^f00119]: S.I. 2008/562.

[^f00120]: S.I. 2009/3001, relevant amending instrument are S.I. 2011/1211, S.I. 2013/472, S.I. 2017/701.

[^f00121]: OJ L No. 302, 17.11.2009, p.32. Directive 2009/65/EC was amended by Directive 2014/91/EU, OJ L No. 257, 28.08.2014, p.1.

[^f00122]: S.I. 2010/51.

[^f00123]: S.I. 2011/2999; relevant amending instrument is S.I. 2017/701.

[^f00124]: S.I. 2012/2903.

[^f00125]: S.I. 2013/2819; relevant amending instrument is S.I. 2017/701.

[^f00126]: S.I. 2015/1385, amended by S.I. 2018/942. Section 40 of the Finance Act 1996, as amended by section 31 of the Scotland Act 2012 (c. 11) and by section 19 of the Wales Act 2014 (c. 29) with effect from 1st April 2018 by virtue of S.I. 2018/214 (C.21), has the effect that, from 1st April 2018, landfill tax is only chargeable in respect of taxable disposals made in England and Northern Ireland.

[^f00127]: 2003 c. 33. Section 37 was amended by S.I. 2019/620.

[^f00128]: S.I. 2018/1149 amended by S.I. 2019/405.

[^f00129]: 1984 c. 51. Section 59(3)(b) was amended by section 52(4) of the Finance Act 1995 (c. 4), S.I. 2001/3629, paragraph 69 of Schedule 16 to the Finance Act 2012 (c. 14) and paragraph 44 of Schedule 18 to the Financial Services Act 2012 (c. 21).

[^f00130]: 1997 c. 16. Section 96(8) was relevantly amended by S.I. 2001/3629 and paragraph 83 of Schedule 18 to the Financial Services Act 2012.

[^f00131]: 2003 c. 14. Section 63(7) was relevantly amended by paragraph 98 of Schedule 18 to the Financial Services Act 2012.

[^f00132]: 2004 c. 12.

[^f00133]: 2005 c. 5. Section 704(4)(a) was amended by paragraph 571 of Schedule 1 to the Income Tax Act 2007 (c. 3).

[^f00134]: 2007 c. 3.Section 837B was inserted by paragraph 71 of Schedule 7 to the Taxation (International and Other Provisions) Act 2010 (c. 8). Section 991(2)(b) was amended by paragraph 6 of Schedule 10 to the Financial Services (Banking Reform) Act 2013 (c. 33).

[^f00135]: 2009 c. 4. Section 133E and 133I were inserted by section 18(1) of the Finance (No. 2) Act 2015 (c. 33).

[^f00136]: 2010 c. 4. Section 269ZG was inserted by paragraph 16 of Schedule 4 to the Finance (No. 2) Act 2017 (c. 32). Section 269B was inserted by paragraph 1 of Schedule 2 to the Finance (No. 2) Act 2005 (c. 22). Section 269DB was inserted by paragraph 1 of Schedule 3 to Finance Act (No. 2) 2015. Section 635(2)(a) was amended by paragraph 129 of Schedule 18 to the Financial Services Act 2012. Section 1120(2)(b) was amended by S.I. 2013/636.

[^f00137]: 2011 c. 11. Paragraph 13D of Schedule 23 was inserted by section 69(1) of the Finance (No. 2) Act 2017.

[^f00138]: 2012 c. 14.

[^f00139]: Section 853(3) was amended by S.I. 2009/1890.

[^f00140]: S.I. 2019/325.

[^f00141]: S.I. 2019/589.

[^f00142]: S.I. 2001/3084, amended by S.I. 2005/1, S.I. 2006/1805, S.I. 2007/2931, S.I. 2007/3254, S.I. 2012/2017, S.I. 2013/472, S.I. 2013/3115, S.I. 2014/1292, S.I. 2015/910, S.I. 2018/546

[^f00143]: 1986 c. 41. Subsection (4) of section 99 was amended, and subsection (4A) of that section inserted, by section 57(1) of the Finance Act (No. 2) 2005 (c. 22).

[^f00144]: 1997 c. 16. Paragraph 2(4)(a) was amended by S.I. 2011/1043.

Editorial notes

[^key-d81113c02927e571e940471752f8bbd2]: Reg. 1 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-6afcf0f800aa0abc33bdd30d6721c7a6]: Reg. 2 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-4093229e52504a6f5e978ae9d03fe554]: Reg. 39 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-ab9f2e1a6de3f657f68ec3d3461695a3]: Reg. 41 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-816643cb3a4442087001632be45efe35]: Reg. 3 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-520ee9c0c5b1b24312177d2cfd4c6113]: Reg. 4 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-6177a76d960ea434f069b205ab21f146]: Reg. 42 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-f22a363a78ac9c95c1f1ab751c984837]: Reg. 5 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-5122b3b536ad97cbb43287fb238a9d85]: Reg. 6 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-749366ffea7db2efcf9aa67cf7119a82]: Reg. 7 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-894a16bb638b50e361eb5ba2c413ad87]: Reg. 43 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-2fb343a8da21e9c127f26e2df8eb2cf9]: Reg. 8 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-8b9de71f58a8466e88e1b032421b22a6]: Reg. 9 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-a46a29238cd256d1caca1ce6fb32eb06]: Reg. 10 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-b83ac326d87eb9ae5de27f1432b12c3b]: Reg. 11 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-f4fc1b64c29d00712d96de30ce695616]: Reg. 12 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-669f2471c0644e5cfe550211c36e1d20]: Reg. 13 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-71bdab730fa1c01af27d4ca91f576f6d]: Reg. 14 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-940974f560c8bcec8ec23bc1ac38b04b]: Reg. 15 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-d443d838ea9625d74f6752e22c9eade9]: Reg. 44 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-abfd005968fff99ff4978a89e3ebb42d]: Reg. 16 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-f039fd7d1e5dbd75d5ba63d1d68b82eb]: Reg. 45 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-b3b0beb8334ee61d2d279a09d2bbc868]: Reg. 17 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-366f45477dc970fb11bd38b17c326302]: Reg. 46 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-d1ff7529ea43d57d137d9406762d954d]: Reg. 18 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-3722c8a70380cb7998eea79a7e50d029]: Reg. 19 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-5b2437b477ae42115e352e6f4c91c7ad]: Reg. 20 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-20f50913daef2470b8e6f576c730235b]: Reg. 21 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-b237e098fad8fa6afdc694b38bc3bcd1]: Reg. 22 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-b0ada95920b9d3eda077ba11337e8eeb]: Reg. 23 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-87af11ce5e9d2dbff3df4fdc7848d245]: Reg. 24 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-ebe40b4d9a7de8f02da9df24a71bc240]: Reg. 25 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-3725939979b4e3acae67a824df7b5ac2]: Reg. 26 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-64b52a73514854063f9722a1704fe622]: Reg. 27 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-602d73c01f55b8ac5eb3d5396f42732e]: Reg. 28 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-78b149dea8a30b4e183b80aaff5b77ac]: Reg. 29 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-d4189d230e2f73bb41dbb905bb1616b8]: Reg. 30 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-54848af6afb592e9673cf6b466de12db]: Reg. 31 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-fd487d9ae61ea5eea0ad906158d0e97d]: Reg. 32 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-ed7a44d9e7eb0e5b318553640adae200]: Reg. 33 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-93e4430bcb666ce6021d0c67c8586060]: Reg. 34 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-1fd21d04e949bfd0c63e29b67d1697e2]: Reg. 35 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-36f1d88815a679c9a9d704ee17c51d1c]: Reg. 36 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-5c273fc33f41c28c4a6a7829b33da6a2]: Reg. 37 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-d442cb4034f980692673791cb29693d7]: Reg. 38 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-6f6df3fab15cc39aa10e4f7b50729eef]: Reg. 40 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

[^key-05b2f219d11232986d4167526833851f]: Reg. 17(2)(3)(4) omitted (with effect in accordance with Sch. 4 paras. 4(1), 5(1), 6(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 3