[128A Power by regulations to give effect to international obligations etc]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[International dispute-resolution instruments and agreements]

[128A  Power by regulations to give effect to international obligations etc]

[(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

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