The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020
PART 1Introduction
1Citation and commencement
PART 2Amendments to primary legislation
2Finance Act 2000
3Capital Allowances Act 2001
4Income Tax Act 2007
5Corporation Tax Act 2009
6Finance Act 2016
PART 3Amendments to subordinate legislation
7The Climate Change Levy (General) Regulations 2001

2020 No. 1499

Climate Change Levy
Corporation Tax
Income Tax
Exiting The European Union

The Taxes (State Aid) (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) and (b), (2) and (6) of the Finance Act 20191 and sections 45DB(12)(a), 45M(15)(a) and 360L(8) of the Capital Allowances Act 20012.

Further to section 90(7)(b) of the Finance Act 2019, the Prime Minister has notified the President of the European Council, in accordance with Article 50(3) of the Treaty on European Union3, of the United Kingdom’s request to extend the period in which the Treaties shall still apply to the United Kingdom.