Section 1Citation and commencement
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.
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Statutory Instrument
The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2008
Section 2Citation and commencement
These Regulations come into force on 28th November 2008.
Section 3Amendment of the definition of Mutual Assistance Recovery Directive
In section 134 of the Finance Act 2002 —
(a) for subsection (2) substitute—
(2) The “Mutual Assistance Recovery Directive” means Council Directive 2008/55/ EC
(b) omit subsection (2A).
Section 4Transitional measures relating to recovery of taxes etc due in other member States
Any outstanding request for assistance made by a member State in accordance with Council
Directive 76/308/ EEC is to be treated on or after 28th November 2008 as if it had been made
under Council Directive 2008/55/EC .
Section 5Revocation
The Recovery of Taxes etc Due in Other Member States (Amendment of section 134 of the Finance Act 2002) Regulations 2005 are revoked.
5 sections
Cite this legislation
The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2008 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2008-2871
Contains public sector information licensed under the Open Government Licence v3.0.
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