Statutory Instrument 2005 No. 1479

The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2005

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

2005 No. 1479

CAPITAL GAINS TAX

CORPORATION TAX

INCOME TAX

PETROLEUM REVENUE TAX

RECOVERY OF TAXES

CUSTOMS AND EXCISE

VALUE ADDED TAX

INSURANCE PREMIUM TAX

The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2005

	Made	6th June 2005
	Laid before the House of Commons	6th June 2005
	Coming into force	27th June 2005

The Treasury, in exercise of the powers conferred upon them by section 134(6) of the Finance Act 2002[1], make the following Regulations:

    1.These Regulations may be cited as the Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2005 and come into force on 27th June 2005.

    2.—(1) Section 134 of the Finance Act 2002 is amended as follows.

    (2) In subsection (2)—

(b) at the end insert—

(3) After subsection (2) insert—

Joan Ryan

Gillian Merron
Two of the Lords Commissioners of Her Majesty's Treasury

6th June 2005

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the definition of the "Mutual Assistance Recovery Directive" in section 134(2) of the Finance Act 2002 (c.23) to insert the Act of Accession (OJ L236, 23.09.2003, p. 33) which amends the Directive on accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic.

These Regulations do not impose new costs on business.

Notes:

[1]2002 c. 23.back

[2]OJ L236, 23.09.2003, p.33.back

ISBN0 11 072894 7

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