United Kingdom · regulation
Ask the law about thisMore laws of United KingdomFor machines: Markdown
In force since 2023-07-26, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
sha256 34f501348b0ff93151d8f794665e325740217b870c242cc7a57b77f7f1dfcf50
No one has proposed a change to this act yet.
Solon does not know this law's official route yet. The proposal is recorded all the same, and the route appears here once its source is added.
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.
Propose a changeThese 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.
Propose a change(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)”.
Propose a change