UK GVT Bilateral Safeguarding Remedy


On Apr. 18, UK GVT appointed day for schedule 20 of the finance act.


  • UK GVT published The finance (no. 2) act 2023, schedule 20 (bilateral safeguarding remedies) (appointed day) regulations 2024 (StIn 2024/522), made on Apr. 15, 2024.
  • These regs are the first regs to be made under Sch. 20 to Finance (no.2) act 2023.
  • Follows UKP Jul. 2023 passed the act which implements OECD pillar 2, see #179344.
  • Effectiveness
  • May 13, 2024 is the appointed day for the provisions of schedule 20 to the Finance (No. 2) act 2023 to come into force, in so far as they are not already in force.

Regulators UK GVT
Entity Types CNSM; Corp
Reference StIn 2024/522, 4/18/2024; F(No.2)A 2023, 7/12/2023; Citation: StIn 2024/522;
Functions Accounting; Financial; Reporting; Suitability; Tax; Trading; Treasury
Countries United Kingdom
Category
State
Products Corporate
Regions EMEA
Rule Type Final
Rule Date 4/18/2024
Effective Date 5/13/2024
Rule Id 209074
Linked to Rule :179344
Reg. Last Update 4/18/2024
Report Section UK

Last substantive update on 04/22/2024