# The Mutual Assistance Provisions Order 2004, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/2004/3207/note (the official version)
Page: https://openlegislation.uk/mutual-assistance-provisions-order-2004/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.