SolvedIEIM710020 | Background to the Regulations
From HM Revenue & Customs · International Exchange of Information Manual
The OECD Model Rules were approved on 8 March 2018. The UK’s legislation implementing MDR was laid before Parliament on 17 January 2023 and came into force on 28 March 2023.
These regulations replaced similar regulations that were laid as a requirement of Council Directive (EU) 2018/822 (DAC 6). These regulations, the International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (SI 2020/25) were repealed when the MDR legislation came into force.