Secondary Legislation under Finance Act 2013

Showing 8 Statutory Instruments linked to this bill.

International Tax Compliance (Amendment) Regulations 2023

Reference: 2023 No. 461
Laid before Parliament: 25 April 2023
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2013
SI explanatory text These Regulations amend the International Tax Compliance Regulations 2015 (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance.

International Tax Compliance (Amendment) Regulations 2022

Reference: 2022 No. 474
Laid before Parliament: 26 April 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2013
SI explanatory text These Regulations amend the International Tax Compliance Regulations 2015 (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance.

International Tax Compliance (Amendment) Regulations 2021

Reference: 2021 No. 485
Laid before Parliament: 22 April 2021
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2013
SI explanatory text These Regulations amend the International Tax Compliance Regulations 2015 (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance.

International Tax Compliance (Amendment) (No. 2) (EU Exit) Regulations 2020

Reference: 2020 No. 1300
Laid before Parliament: 18 November 2020
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2013
SI explanatory text The Regulations amend the International Tax Compliance Regulations 2015 (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance.

International Tax Compliance (Amendment) Regulations 2020

Reference: 2020 No. 438
Laid before Parliament: 21 April 2020
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2013
SI explanatory text The Regulations amend the International Tax Compliance Regulations 2015 (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance.

International Tax Compliance (Amendment) Regulations 2019

Reference: 2019 No. 881
Laid before Parliament: 24 April 2019
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2013
SI explanatory text The Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878) (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance.

International Tax Compliance (Amendment) Regulations 2018

Reference: 2018 No. 490
Laid before Parliament: 18 April 2018
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2013
SI explanatory text The Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878) (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance.

General Anti-Abuse Rule Procedure (Amendment) Regulations 2017

Reference: 2017 No. 1090
Laid before Parliament: 14 November 2017
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2013
SI explanatory text Part 5 of the Finance Act 2013 makes provision for the General Anti-Abuse Rule (GAAR). In particular, it allows for arrangements that are thought to be abusive to be referred, in some circumstances, to the GAAR Advisory Panel. Schedules 43A and 43B to that Act set out a procedure under which, where one set of arrangements is referred to the Panel (the “lead arrangements”), equivalent arrangements can also be counteracted.