90 Minor amendments in consequence of EU withdrawal

EU withdrawal

90  Minor amendments in consequence of EU withdrawal

(1)     The Treasury may by regulations make such provision as they consider appropriate—

(a)     for the purpose of maintaining the effect of any relevant tax legislation on the withdrawal of the United Kingdom from the EU (and, accordingly, on the United Kingdom ceasing to be an EEA state);

(b)     for the purposes of any relevant tax, in connection with any provision made by regulations under section 8 of the European Union (Withdrawal) Act 2018 (power to remedy deficiencies);

(c)     in connection with any reference in relevant tax legislation to euros;

(d)     amending paragraph 2(4) of Schedule 5 to FA 1997

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