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United Kingdom Statutory Instruments


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STATUTORY INSTRUMENTS


2005 No. 1709

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 Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005

  Made 27th June 2005 
  Laid before the House of Commons 28th June 2005 
  Coming into force 19th July 2005 

The Treasury, in exercise of the powers conferred upon them by paragraph 3(1) and (2) of Schedule 39 to the Finance Act 2002[1] make the following Regulations:

Citation and commencement
     1. These Regulations may be cited as the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005 and shall come into force on 19th July 2005.

Amendment of the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004
    
2. Amend the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004[2] as follows.

     3. —(1) Amend regulation 2 as follows.

    (2) In paragraph (k) for "Council Directive 2002/93" substitute "Council Directive 2004/66/EC"[
3].

    (3) In paragraph (l) after "2002/94/EC" insert "as amended by Commission Directive 2004/79/EC[4]".

     4. In the Table in Schedule 1 Part 2—


Vernon Coaker

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

27th June 2005



EXPLANATORY NOTE

(This note is not part of the Regulations)


These Regulations amend the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674) ("the principal Regulations") which make provision in respect of mutual assistance and recovery as between member States in relation to duties and taxes.

Regulation 1 provides for citation and commencement.

Regulation 2 provides for the amendment of the principal Regulations.

Regulation 3 amends the definitions of a Council Directive and Commission Directive which have been amended.

Regulation 4 makes two amendments to the Table in Part 2 of Schedule 1 to the principal Regulations. First it amends the heading to one of the columns in the Table to make clear that taxes listed in Council Directive 76/308/EEC (OJ L73, 19.3.1976, p18) are included as foreign claims. Second it extends the Table to make provision for corresponding UK claims in relation to foreign claims of the additional ten States which joined the European Union on 1st May 2004 under the Act of Accession (OJ L236, 23.09.2003, p.33).

These Regulations do not impose new costs on business.


Notes:

[1] 2002 c. 23.back

[2] S.I. 2004/674.back

[3] OJ L168, 1.5.2004, p.35.back

[4] OJ L168, 1.5.2004, p68.back



ISBN 0 11 073010 0


 © Crown copyright 2005

Prepared 1 July 2005


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URL: http://www.bailii.org/uk/legis/num_reg/2005/20051709.html