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The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005
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- 2005 No. 1709
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674) (“the principal Regulations”) which make provision in respect of mutual assistance and recovery as between member States in relation to duties and taxes.
Regulation 1 provides for citation and commencement.
Regulation 2 provides for the amendment of the principal Regulations.
Regulation 3 amends the definitions of a Council Directive and Commission Directive which have been amended.
Regulation 4 makes two amendments to the Table in Part 2 of Schedule 1 to the principal Regulations. First it amends the heading to one of the columns in the Table to make clear that taxes listed in Council Directive 76/308/EEC (OJ L73, 19.3.1976, p18) are included as foreign claims. Second it extends the Table to make provision for corresponding UK claims in relation to foreign claims of the additional ten States which joined the European Union on 1st May 2004 under the Act of Accession (OJ L236, 23.09.2003, p.33).
These Regulations do not impose new costs on business.
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