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.