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Statutory Instruments

2008 No. 2871

Recovery Of Taxes

The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2008

Made

7th November 2008

Laid before Parliament

7 th November 2008

Coming into force

28th November 2008

The Treasury is a government department designated( 1 ) for the purposes of section 2(2) of the European Communities Act 1972( 2 ) in relation to mutual assistance between member States for the recovery of claims relating to levies, duties, taxes and financing of the Common Agricultural Policy; and interest, costs and penalties related to such claims.

In exercise of the powers conferred upon them by section 2(2) of that Act, the Treasury hereby make the following Regulations:

Citation and commencement

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 2008.

2. These Regulations come into force on 28th November 2008.

Amendment of the definition of Mutual Assistance Recovery Directive

3. In section 134 of the Finance Act 2002( 3 ) —

(a) for subsection (2) substitute—

“ (2) The “Mutual Assistance Recovery Directive” means Council Directive ( 2008/55/ ( EC 4 ) ” , and

(b) omit subsection (2A).

Transitional measures relating to recovery of taxes etc due in other member States

4. Any outstanding request for assistance made by a member State in accordance with Council

Directive 76/308/EEC ( 5 ) is to be treated on or after 28th November 2008 as if it had been made

under Council Directive 2008/55/EC .

Revocation

5. The Recovery of Taxes etc Due in Other Member States (Amendment of section 134 of the Finance Act 2002) Regulations 2005( 6 ) are revoked.

Dave Watts

Tony Cunningham

Two of the Lords Commissioners of Her Majesty’s Treasury

7th November 2008

( 2 )

1972 c. 68 ; section 2(2) was amended by section 27(1)(a) of the Legislative and Regulatory Reform Act 2006 (c.51) .

( 3 )

2002 c. 23 .

( 4 )

OJ No L 150, 10.6.08, p 28.

( 5 )

OJ No L 73, 19.3.76, p 18.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Recovery of TaxesetcDue in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2008 (2008/2871)

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