The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2005

These Regulations amend the definition of the “Mutual Assistance Recovery Directive” in section 134(2) of the Finance Act 2002 (c. 23) to insert the Act of Accession (OJ L236, 23.09.2003, p. 33) which amends the Directive on accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic.