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

( 1 )

2003 c. 14 .

( 2 )

Section 197(4) was amended by article 3 of S.I. 2003/3092 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Mutual Assistance Provisions Order 2004 (2004/3207)

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