Statutory Instruments
2005 No. 1709
CAPITAL GAINS TAX
CORPORATION TAX
INCOME TAX
PETROLEUM REVENUE TAX
RECOVERY OF TAXES
CUSTOMS AND EXCISE
VALUE ADDED TAX
INSURANCE PREMIUM TAX
The Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005
Made
27th June 2005
Laid before the House of Commons
28th June 2005
Coming into force
19th July 2005
The Treasury, in exercise of the powers conferred upon them by paragraph 3(1) and (2) of Schedule 39 to the Finance Act 2002( 1 ) make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005 and shall come into force on 19th July 2005.
Amendment of the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004
2. Amend the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004( 2 ) as follows.
3. —(1) Amend regulation 2 as follows.
(2) In paragraph (k) for “Council Directive 2002/93” substitute “Council Directive 3 ).
(3) In paragraph (l) after “2002/94/EC” insert “as amended by Commission Directive 4 )”.
4. In the Table in Schedule 1 Part 2—
(a) in the heading to the second column of column 1 at the end add “and the Mutual Assistance Recovery Directive”;
(b) at the end of the Table insert—
| Cyprus | Φόρος Εισοδήματος 'Εκτακτη Εισφορά για την Άμυνα της Δημοκρατίας Φόρος Κεφαλαιουχικών Κερδών Φόρος Ακίνητης Ιδιοκτησίας | Income tax Special defence of democracy tax Capital gains tax Real estate tax | Income tax Income tax Capital gains tax Capital gains tax |
| Czech Republic | Daně z příjmů Daň z nemovitostí Daň dědická, daň darovací a daň z převodu nemovitostí | Income tax Land/estate tax Inheritance, gift and estate transfer tax | Income tax Capital gains tax Capital gains tax |
| Estonia | Tulumaks Sotsiaalmaks Maamaks | Income tax Social security/social insurance (contributions) tax Land tax | Income tax Income tax Capital gains tax |
| Hungary | személyi jövedelemadó társasági adó osztalékadó építményadó telekadó | Personal income tax Corporation tax Capital return tax Estate tax Land tax | Income tax Corporation tax Capital gains tax Capital gains tax Capital gains tax |
| Latvia | iedzīvotāju ienākuma nodoklis nekustamā īpašuma nodoklis uzņēmumu ienākuma nodoklis | Income tax Real estate tax Corporate income tax | Income tax Capital gains tax Corporation tax |
| Lithuania | Gyventojų pajamų mokestis Pelno mokestis Įmonių ir organizacijų nekilnojamojo turto mokestis emės mokestis Mokestis už valstybinius gamtos išteklius Mokestis už aplinkos teršimĄ Naftos ir dujų išteklių mokestis Paveldimo turto mokestis | Income tax Corporate profit tax Tax on immovable property of enterprises and organisations Real estate tax Public natural resources tax Tax on enviromental pollution Petroleum and gas resources tax Inheritance tax | Income tax Corporation tax Corporation tax Capital gains tax Petroleum Revenue tax Corporation tax Petroleum Revenue tax Capital gains tax |
| Malta | Taxxa fuq l-income Taxxa fuq Dokumenti u Trasferimenti | Income tax Tax on Documents and Transfers | Income tax Insurance Premium Tax |
| Poland | Podatek dochodowy od osób prawnych Podatek dochodowy od osób fizycznych Podatek od czynności cywilnopranych | Corporate income tax Income tax Tax on civil law transactions | Corporation tax Income tax Capital gains tax |
| Slovakia | daň z príjmov fyzických osôb daň z príjmov právnických osôb daň z dedičstva daň z darovania daň z prevodu a prechodu nehnuteľností daň z nehnuteľností | Income tax Corporate income tax Inheritance tax Gift tax Gift tax Real estate transfer tax | Income tax Corporation tax Capital gains tax Capital gains tax Capital gains tax Capital gains tax |
| Slovenia | Dohodnina Davki občanov Davek od dobička pravnih oseb Posebni davek na bilančno vsoto bank in hranilnic Davek od prometa zavarovalnih poslov Požarna taksa | Income tax Municipal income tax Corporate income tax Savings bank assets tax Tax on insurance business cover Fire tax | Income tax Income tax Corporation tax Income tax Insurance Premium tax Insurance Premium tax |
Vernon Coaker
Gillian Merron
Two of the Lords Commissioners of Her Majesty’s Treasury
27th June 2005