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Home / Simons-Taxes /Administration and compliance /Part A2 Statutory interpretation, European law and Brexit /Division A2.2 Application of EU law to the UK tax regime /EU law principles and practice / A2.202 Retained EU law and assimilated law—from 1 January 2021
Commentary

A2.202 Retained EU law and assimilated law—from 1 January 2021

Administration and compliance

Retained EU law formed part of UK law from IP completion day (ie 11pm on 31 December 2020). Retained EU law is a collective term given to the body of EU-derived laws preserved and converted into domestic UK law at IP completion day when the repeal of the European Communities Act 1972 took effect. As with other domestic law, it can be amended or repealed in the future. EU law that was not retained ceased to apply in relation to the UK following the end of the transition period1.

With effect from 1 January 2024, as a result of the Retained EU Law (Revocation and Reform) Act 2023, the following changes were made to retained EU law:

  1. Ìý

    •ÌýÌýÌýÌý EU(W)A 2018, s 4 (savings for EU rights, powers, liabilities, obligations, restrictions, remedies and procedures) is repealed2

  2. Ìý

    •ÌýÌýÌýÌý EU(W)A 2018 is amended to make clear that no general

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