The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2005

• Citation: S.I. 2005/1479
• Sections: 2

Section 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 2005 and come into force on 27th June 2005.

Section 2

(1) Section 134 of the Finance Act 2002 is amended as follows.

(2) In subsection (2)—

(a) after “by” insert—

(a) ; b at the end insert—

(b) the Act of Accession 2003.

(3) After subsection (2) insert—

(2A) In subsection (2) “the Act of Accession 2003” means the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded .