2006 No. 3283

taxes

EXCISE

recovery of taxes

insurance premium tax

The Mutual Assistance Provisions Order 2006

Made

11th December 2006

Laid before the House of Commons

11th December 2006

Coming into force

1st January 2007

The Treasury make the following Order in exercise of the powers conferred by section 197(5) of the Finance Act 2003( 1 ):

1. This Order may be cited as the Mutual Assistance Provisions Order 2006 and comes into force on 1st January 2007.

2. In the definition of the “Mutual Assistance Directive” in section 197(4) of the Finance Act 2003( 2 ), for “and 2004/56/EC ” substitute “, 2004/56/EC , 2004/106/EC ( 3 ) and 2006/98/EC ( 4 ).”.

Dave Watts

Frank Roy

Two of the Lords Commissioners of Her Majesty’s Treasury

11th December 2006

( 1 )

2003 c.14 .

( 2 )

The definition of the “Mutual Assistance Directive” was amended by S.I. 2003/3092 and S.I. 2004/3207 .

( 3 )

OJ No L359, 4.12.2004, p.30.

( 4 )

OJ No L363, 20.12.2006 p.129.

Status: This is the original version (as it was originally made).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 2006 (2006/3283)

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