
2020 No. 51
Capital Gains Tax
Corporation Tax
Income Tax
The Double Taxation Dispute Resolution (EU) Regulations 2020  (revoked)
Made 22nd January 2020
Laid before the House of Commons 23rd January 2020
Coming into force 14th February 2020
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PART 1 Preliminary
Citation and commencement
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Effect
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General interpretative provisions
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The meaning of question in dispute
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The meaning of resident for tax purposes
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PART 2 Complaints about a question in dispute
CHAPTER 1
Submitting a complaint and its effect etc
Submitting a complaint to the Commissioners
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Information to be provided by the complainant when the complaint is submitted
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Complaint to be submitted to other competent authorities concerned
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Exception for individuals and smaller undertakings
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Effect of submitting the complaint etc
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CHAPTER 2
Acknowledgement and requests for further information
Acknowledgement of receipt of the complaint
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Requests by the Commissioners for further information
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CHAPTER 3
Decision to accept or reject the complaint
Decision of the Commissioners to accept or reject the complaint
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CHAPTER 4
Challenging decisions to reject complaints
Appeal to competent court against decision of Commissioners to reject the complaint
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Request to set up an Advisory Commission for the purposes of giving opinions on decisions to accept and reject the complaint
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Advisory Commission opinion on decisions to accept or reject the complaint
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CHAPTER 5
Withdrawal of complaint
Withdrawal of the complaint by the complainant
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PART 3 Resolving a question in dispute
CHAPTER 1
Resolving the question in dispute on a unilateral basis
Decision by Commissioners to resolve question in dispute on a unilateral basis
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Decision by other competent authority concerned to resolve the question in dispute on a unilateral basis
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CHAPTER 2
Resolving a question in dispute by mutual agreement
The mutual agreement procedure etc
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Request for information during a mutual agreement procedure
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Mutual agreement procedure following Advisory Commission opinion on decision to reject the complaint
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Extension of the MAP period
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Termination of a mutual agreement procedure due to a judgment of a court
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Suspension of a mutual agreement procedure due to judicial or administrative proceedings
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Dispute resolved by mutual agreement
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Duty to inform the complainant if dispute not resolved by mutual agreement
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CHAPTER 3
Resolving a question in dispute: referral to Advisory Commission
Request to set up an Advisory Commission for the purpose of resolving the question in dispute
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Advisory Commission not to be set up or proceedings terminated etc where the question in dispute resolved by court
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Advisory Commission not to be set up or proceedings stayed in culpable penalty cases
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Refusal to set up an Advisory Commission in a case not involving double taxation
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Advisory Commission opinion on resolution of the question in dispute
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CHAPTER 4
Resolving a question in dispute: referral to Alternative Dispute Resolution Commission
Setting up an Alternative Dispute Resolution Commission
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CHAPTER 5
Resolving a question in dispute: final decision of competent authorities
The final decision of the competent authorities
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Publication of the final decision of the competent authorities or an abstract of it
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PART 4 Advisory Commission: composition, procedure and costs etc
CHAPTER 1
Preliminary
Interpretation of Part
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CHAPTER 2
Composition
Composition of the Advisory Commission
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CHAPTER 3
Representatives of the Commissioners
Representatives of the Commissioners on an Advisory Commission
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CHAPTER 4
Independent persons of standing
Nominations for the list of independent persons of standing
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Objections to nominations for the list of independent persons of standing
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Independent persons of standing and substitutes: appointments etc
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Objections to appointments of independent persons of standing
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Request for disclosure of information about an independent person of standing etc
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CHAPTER 5
The chair
Election of the chair
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CHAPTER 6
Appointments following application to competent court
Competent court: appointments of independent persons of standing and the chair
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CHAPTER 7
Rules of Functioning
The Rules of Functioning agreed by the Commissioners etc
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The standard Rules of Functioning
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CHAPTER 8
Information sharing and representation
Provision of information to an Advisory Commission
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Advisory Commission: wrongful disclosure
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Affected persons: non-disclosure declaration and wrongful disclosure
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Affected persons appearing or being represented before Advisory Commission
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CHAPTER 9
Costs
Costs of the Advisory Commission
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Costs incurred by the complainant
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PART 5 Alternative Dispute Resolution Commission: composition and form etc
Alternative Dispute Resolution Commission: agreement about its composition and form
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Alternative Dispute Resolution Commission: application of Part 4
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