Legislation – The International Tax Enforcement (Disclosable Arrangements) (Coronavirus) (Amendment) Regulations 2020
Amendment of the International Tax Enforcement (Disclosable Arrangements) Regulations 20202.
(1)
(2)
In regulation 3(3)(a), for “the period beginning on 1 July 2020 and ending on 31 August 2020”, substitute “the period beginning on 1 January 2021 and ending on 28 February 2021”.
(3)
“(aa)
in a case—
(i)
where a reportable cross-border arrangement is made available for implementation, or is ready for implementation, or where the first step in its implementation has been made between 1 July 2020 and 31 December 2020, or
(ii)
where a UK intermediary within the second paragraph of Article 3(21) of the DAC provided, directly or by means of other persons, aid, assistance or advice between 1 July 2020 and 31 December 2020,
the period beginning on 1 January 2021 and ending on 30 January 2021,”.
(4)
In regulation 3(4), for “the date of the return under paragraph (1)”, substitute “the relevant date”.
(5)
“(5)
In paragraph (4), “the relevant date” means the later of—
(a)
1 February 2021, and
(b)
the date of the return under paragraph (1).”
(6)
In regulation 4(4)(a), for “the period beginning on 1 July 2020 and ending on 31 August 2020”, substitute “the period beginning on 1 January 2021 and ending on 28 February 2021”.
(7)
“(aa)
in a case where a reportable cross-border arrangement is made available for implementation, or is ready for implementation, or where the first step in its implementation has been made between 1 July 2020 and 31 December 2020, the period beginning on 1 January 2021 and ending on 30 January 2021,”.
(8)
In regulation 7(2), after “as soon as reasonably practicable”, insert “after 1 January 2021”.