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Statutory Instruments

2018 No. 490

Taxes

The International Tax Compliance (Amendment) Regulations 2018

Made

17th April 2018

Laid before the House of Commons

18th April 2018

Coming into force

9th May 2018

The Treasury make these Regulations in exercise of the powers conferred by section 222(1) of the Finance Act 2013( 1 ):

Citation and commencement

1. These Regulations may be cited as the International Tax Compliance (Amendment) Regulations 2018 and come into force on 9th May 2018.

Amendment to the International Tax Compliance Regulations 2015

2. —(1)The International Tax Compliance Regulations 2015( 2 ) are amended as follows.

(2) In regulation 1(3)(b)(i), for “at the date these Regulations come into force”, substitute “at 9th May 2018”.

Rebecca Harris

Andrew Stephenson

Two of the Lords Commissioners of Her Majesty’s Treasury

17th April 2018

( 1 )

2013 c. 29 ; section 222 was amended by section 50 of the Finance (No. 2) Act 2015 (c. 33) but the amendments are not relevant to these Regulations.

( 2 )

S.I. 2015/878 , amended by S.I. 2017/598 ; there are other amending instruments but none is relevant.

1. Citation and commencement

2. Amendment to the International Tax Compliance Regulations 2015

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The International Tax Compliance (Amendment) Regulations 2018 (2018/490)

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