The UK has published the International Tax Enforcement (Disclosable Arrangements) (Amendment) (No. 2) (EU Exit) Regulations 2020, which were made on 29 December 2020 and laid before the house on 30 December 2020. The Regulations came into force on "IP completion day", or 31 December 2020 at 11.00 p.m. As provided in the explanatory memorandum, this instrument amends the International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (SI 2020/25) (Existing Regulations). The Existing Regulations transposed Council Directive (EU) 2018/822 (Directive) (DAC6), which applied to the UK while it was a member of the European Union (a member state) and during the...