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Finance Act 2008
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FA 1990
83In section 125 of FA 1990 (information for tax authorities in other member States)—
(a)omit subsections (1) and (2),
(b)in subsection (3), for “the Directive mentioned in subsection (1) above” substitute “the Directive of the Council of the European Communities dated 19 December 1977 No. 77/799/EEC (the “1977 Directive”)”,
(c)in subsection (4), for “such as is mentioned in subsection (1) above” substitute “which is covered by the provisions for the exchange of information under the 1977 Directive”, and
(d)in subsection (6), omit the words from the beginning to “passed,”.
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