---
title: "The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023"
id: afedcb89-1bea-46a8-9384-03ff1ac9082b
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2023/752
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/afedcb89-1bea-46a8-9384-03ff1ac9082b
language: en
in_force_from: 2023-07-26
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2023/752/data.xml
read_on: 2026-11-10
sha256: 34f501348b0ff93151d8f794665e325740217b870c242cc7a57b77f7f1dfcf50
provisions: 3
---

# The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023

## Title and introductory text {#prelims}

2023 No. 752
Taxes
The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023
Made
4th July 2023
Laid before the House of Commons
5th July 2023
Coming into force
26th July 2023
The Treasury make these Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002 and section 122 of the Finance Act 2015.

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) (Amendment) Regulations 2023 and come into force on 26th July 2023.

## 2 Amendment of the Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 {#regulation-2}

(1) The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 are amended as follows.
(2) In regulation 3, in each place it occurs, omit “, 3C”.
(3) In the heading to regulation 3A, omit “and notification by Ultimate Parent Entities”.
(4) In regulation 3A—
(a) omit paragraphs (2) to (4), and
(b) in paragraph (5), for “requirements” substitute “requirement”.
(5) Omit regulation 3C.
(6) In regulation 7(1)(a)(ii), for “3A(2), 3B(4)(a) or 3C(3)” substitute “3B(4)(a)”.
(7) In regulation 8A, for “3A(2), 3B(4)(a) or 3C(2)” substitute “3B(4)(a)”.
(8) In regulation 10—
(a) in paragraph (1)(a), omit “and provide a notification”, and
(b) omit paragraph (1)(c).
(9) In regulation 12, omit—
(a) “3A(2),”, and
(b) “, 3C(3)”.
(10) In regulation 16(3)(a)—
(a) omit “3A(2),”, and
(b) for “, 3B(4) or 3C(3)” substitute “or 3B(4)”.