LegalizeThe European Single Currency (Taxes) (Amendment) Regulations 2008
Made: 7th October 2008
Laid before the House of Commons: 7th October 2008
Coming into force: 28th October 2008
The Treasury make the following Regulations in exercise of the powers conferred by section 163 of the Finance Act 19981.
Citation and Commencement
1
These Regulations may be cited as the European Single Currency (Taxes) (Amendment) Regulations 2008 and come into force on 28th October 2008.
Amendment of the European Single Currency (Taxes) Regulations 1998
2
In regulation 6(1)(b) of the European Single Currency (Taxes) Regulations 19982 substitute “under the I minus E basis” for “otherwise than under Case I of Schedule D”.
Signed
Steve McCabe — Dave Watts — Two of the Lords Commissioners of Her Majesty’s Treasury — 7th October 2008
Explanatory note
(This note is not part of the Regulations)
EXPLANATORY NOTE
These Regulations amend regulation 6(1)(b) of the European Single Currency (Taxes) Regulations 1998 to make the terminology consistent with that used in primary legislation relating to the taxation of life assurance companies.
A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
Footnotes
1998 c. 36; section 163 was amended by Part 3(11) of Schedule 40 to the Finance Act 2002 (c. 23) and by paragraph 10 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 (c. 11).
S.I. 1998/3177, amended by S.I. 2004/2310; there are other amending instruments but none is relevant.
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