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The Mutual Assistance Provisions Order 2004
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Statutory Instruments
2004 No. 3207
TAXES
RECOVERY OF TAXES
CUSTOMS AND EXCISE
INSURANCE PREMIUM TAX
The Mutual Assistance Provisions Order 2004
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 2003(1), make the following Order:
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 2003(2), in the definition of the “Mutual Assistance Directive”, for “and 2003/93/EC” substitute “, 2003/93/EC and 2004/56/EC”.
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.
(1)
(2)
Section 197(4) was amended by article 3 of S.I. 2003/3092.
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