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The Mutual Assistance Provisions Order 2004

S.I. 2004/3207 · Made 7 December 2004

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

TAXES

RECOVERY OF TAXES

CUSTOMS AND EXCISE

INSURANCE PREMIUM TAX

Made 7th December 2004

Laid before the House of Commons 7th December 2004

Coming into force 1st January 2005

The Treasury, in exercise of the powers conferred upon them by section 197(5) of the Finance Act 2003f1, make the following Order:

Annotations to the whole text

Footnotes

f1

2003 c. 14.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Mutual Assistance Provisions Order 2004 and comes into force on 1st January 2005.

2

In section 197(4) of the Finance Act 2003f1, in the definition of the “Mutual Assistance Directive”, for “and 2003/93/EC” substitute “, 2003/93/EC and 2004/56/EC”.

Signature

Derek Twigg

Joan Ryan

Two of the Lords Commissioners of Her Majesty’s Treasury

7th December 2004

Explanatory note

(This note is not part of the Order)

This Order amends the legislative references in section 197 of the Finance Act 2003 following the adoption of a new Council Directive which amends EC Mutual Assistance legislation by updating and modernising Directive 77/799/EEC (Mutual Assistance).

Article 1 provides for citation and commencement.

Article 2 amends the definition of the “Mutual Assistance Directive” in section 197(4) of the Finance Act 2003 to insert a reference to the new amending Council Directive 2004/56/EC.