Section 128A | Power by regulations to give effect to international obligations etc ^F1

(1)The Treasury may make regulations for, or in connection with, giving effect to or enabling effect to be given to—

(a)Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union (“the Directive”);

(b)any instrument modifying or supplementing the Directive;

(c)any international agreements or arrangements that deal with—

(i)matters dealt with by the Directive,

(ii)matters that are similar to any of those dealt with by the Directive, or

(iii)any other matters that relate to or are connected with the resolution of disputes in relation to double taxation arrangements.

(2)The provision that may be made by regulations under this section includes (in particular)—

(a)provision as to the effect of any arrangements that the Commissioners for Her Majesty’s Revenue and Customs may make with authorities of territories outside the United Kingdom;

(b)provision conferring or imposing functions, rights or obligations, or authorising the conferral or imposition of functions, rights or obligations, on a person (including a commission, tribunal or court);

(c)provision under which the Commissioners or other persons may exercise discretions;

(d)provision about procedure in relation to the resolution of disputes;

(e)provision about costs, expenses and fees;

(f)provision imposing penalties or creating criminal offences;

(g)provision about appeals;

(h)provision about the form and manner in which, or time within which, things are to be done;

(i)provision supplementing section 128B.

(3)The regulations may—

(a)make provision having effect in relation to periods before the regulations come into force;

(b)make provision by reference to an instrument or document as it has effect from time to time;

(c)make provision about things done, or to be done, in territories outside the United Kingdom;

(d)make different provision for different purposes;

(e)make consequential, incidental, supplemental, transitional, transitory or saving provision;

(f)make provision amending, repealing, revoking or disapplying, or modifying the effect of, any enactment (whenever passed or made).

(4)The regulations may not create a criminal offence punishable on indictment with imprisonment for more than two years.

(5)Regulations under this section containing anything that amends or repeals a provision of primary legislation may not be made unless a draft of the regulations has been laid before, and approved by a resolution of, the House of Commons.In this subsection “primary legislation” means—

(a)an Act,

(b)an Act of the Scottish Parliament,

(c)a Measure or Act of the National Assembly for Wales, or

(d)Northern Ireland legislation.

(6)In subsections (2) and (3) and sections 128B and 128C, a reference to a commission, tribunal, court or other person includes a reference to a commission, tribunal, court or other person in a territory outside the United Kingdom.