Statutory Instruments
2020 No. 332
Exiting The European Union
Income Tax
Tonnage Tax
The Taxes (Amendments) (EU Exit) Regulations 2020
Made
23rd March 2020
Laid before the House of Commons
24th March 2020
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), (2) and (6) of the Finance Act 2019( 1 ).
Further to section 90(7)(b) of that Act, the Prime Minister has notified the President of the European Council, in accordance with Article 50(3) of the Treaty on European Union( 2 ), of the United Kingdom’s request to extend the period in which the Treaties shall still apply to the United Kingdom.
Citation and commencement
1. These Regulations may be cited as the Taxes (Amendments) (EU Exit) Regulations 2020 and come into force on IP completion day.
Amendment to the Finance Act 2000
2. —(1)Schedule 22 to the Finance Act 2000( 3 ) is amended as follows.
(2) In paragraphs 22A, 22B and 22D for “one of the Member States’ registers”, in each place where the expression occurs, substitute “a relevant register”.
(3) In paragraph 22A(5) for “22B(7)” substitute “22B(6A)”.
(4) In paragraph 22B—
(a) after sub-paragraph (6) insert—
“ (6A) In this Schedule “relevant register” means —
(a) the register of British ships maintained under section 8 of the Merchant Shipping Act 1995,
(b) any of the Member States’ registers, or
(c) the Gibraltar register of ships. ” ;
(b) in sub-paragraph (7) for “In this Schedule” substitute “In sub-paragraph (6A)”.
(5) In paragraph 22E(1)(a) for “of the Member States’ registers” substitute “relevant register”.
(6) In paragraph 43A(1)(a) for “of the Member States’ registers” substitute “relevant register (see paragraph 22B(6A))”.
(7) In paragraph 49(2)(b) for “member State”, in both places where the expression occurs, substitute “the United Kingdom, Gibraltar or a member State”.
(8) In paragraph 147—
(a) omit the entry for “Member States’ registers”;
(b) insert at the appropriate place—
| “relevant register | paragraph 22B(6A)”. |
Amendment to the Income Tax Act 2007
3. —(1)The Income Tax Act 2007( 4 ) is amended as follows.
(2) In section 56(3)(za) (personal reliefs: residence of claimants) after “is a” insert “national of the United Kingdom or a”.
David Rutley
Iain Stewart
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd March 2020
OJ No. C 326, 26.10.2012, p. 13.
2000 c. 17 . Paragraphs 22A and 22B were inserted by paragraph 8 of Schedule 7 to the Finance Act 2005 (c. 7) . Paragraphs 22D and 22E were inserted by paragraph 9 of Schedule 7 to that Act. Paragraph 43A was inserted by paragraph 11 of Schedule 7 to that Act. Paragraph 147 was amended by paragraph 17 of Schedule 7 to that Act to include the entry for “Member States’ registers”.
2007 c. 3 . Section 56(3)(za) was inserted by section 70(2) of the Finance Act 2008 (c. 9) .