# The European Single Currency (Taxes) (Amendment) Regulations 2008

S.I. 2008/2647 · made 7 October 2008

These Regulations amend regulation 6(1)(b) of the European Single Currency (Taxes) Regulations 1998 to make the terminology consistent with that used in primary legislation relating to the taxation of life assurance companies.

Made under: Finance Act 1998 (Section 163)

PDFs: Printed copy https://openlegislation.uk/european-single-currency-taxes-amendment-regulations-2008/pdf/uksi_20082647_en.pdf; Explanatory Memorandum https://openlegislation.uk/european-single-currency-taxes-amendment-regulations-2008/pdf/uksiem_20082647_en.pdf

## Introductory text

Corporation Tax
Made 7th October 2008
Laid before the House of Commons 7th October 2008
Coming into force 28th October 2008
The Treasury make the following Regulations in exercise of the powers conferred by section 163 of the Finance Act 1998.

## 1 Citation and Commencement

These Regulations may be cited as the European Single Currency (Taxes) (Amendment) Regulations 2008 and come into force on 28th October 2008.

## 2 Amendment of the European Single Currency (Taxes) Regulations 1998

In regulation 6(1)(b) of the European Single Currency (Taxes) Regulations 1998 substitute “under the I minus E basis” for “otherwise than under Case I of Schedule D”.

## Signature

Steve McCabe
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
7th October 2008

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend regulation 6(1)(b) of the European Single Currency (Taxes) Regulations 1998 to make the terminology consistent with that used in primary legislation relating to the taxation of life assurance companies.
A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2008/2647 (the official version)
Page: https://openlegislation.uk/european-single-currency-taxes-amendment-regulations-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.