2008 No. 2871

Recovery Of Taxes

The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2008

Made

Laid before Parliament

Coming into force

The Treasury is a government department designated1 for the purposes of section 2(2) of the European Communities Act 19722 in relation to mutual assistance between member States for the recovery of claims relating to levies, duties, taxes and financing of the Common Agricultural Policy; and interest, costs and penalties related to such claims.

In exercise of the powers conferred upon them by section 2(2) of that Act, the Treasury hereby make the following Regulations:

Citation and commencement

1

These Regulations may be cited as the Recovery of Taxes etc Due in Other Member States (Amendment of section 134 of the Finance Act 2002) Regulations 2008.

2

These Regulations come into force on 28th November 2008.

Amendment of the definition of Mutual Assistance Recovery Directive3

In section 134 of the Finance Act 20023 —

a

for subsection (2) substitute—

2

The “Mutual Assistance Recovery Directive” means Council Directive 2008/55/EC4

b

omit subsection (2A).

Transitional measures relating to recovery of taxes etc due in other member States4

Any outstanding request for assistance made by a member State in accordance with Council

Directive 76/308/EEC5 is to be treated on or after 28th November 2008 as if it had been made

under Council Directive 2008/55/EC.

Revocation5

The Recovery of Taxes etc Due in Other Member States (Amendment of section 134 of the Finance Act 2002) Regulations 20056 are revoked.

Dave WattsTony CunninghamTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Regulations)

Council Directive 76/308/EEC relates to mutual assistance between member States for the recovery of claims relating to levies, duties, taxes and financing of the Common Agricultural Policy; and interest, costs and penalties related to such claims. Section 134 of and Schedule 39 to the Finance Act 2002 (c 23) implement that Directive in the United Kingdom. Council Directive 2008/55/EC (the 2008 Directive) consolidates and repeals earlier legislation, most notably, Council Directive 76/308/EEC (the 1976 Directive) and these Regulations amend the definition of the “Mutual Assistance Recovery Directive” in section 134(2) of the Finance Act 2002 so that the definition refers to the Directive currently in force. These Regulations also apply transitional provisions so that requests for assistance made under the 1976 Directive are to be treated as if they had been made under the 2008 Directive. A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.