Finance Act 1980

17 Mutual recovery and disclosure of information between member States

(1) In section 11(1) of the [1977 c. 36.] Finance Act 1977 (recovery of duty etc. due in other member States) the reference to the Directive there mentioned shall include a reference to that Directive as extended to value added tax by the [O.J. No. L 331/10.] Directive of the Council of the European Communities dated 6th December 1979 No. 79/1071 /EEC.

(2) In section 77 of the [1978 c. 42.] Finance Act 1978 (disclosure of information to tax authorities in other member States)—

(a) references to the Directive mentioned in subsection (1) shall include references to that Directive as extended to value added tax by the [O.J. No. L 331/8.] Directive of the Council of the European Communities dated 6th December 1979 No. 79/1070/EEC; and

(b) references to the Commissioners of Inland Revenue and an authorised officer of those Commissioners shall include references to the Commissioners of Customs and Excise and an authorised officer of those Commissioners.

(3) Subsection (1) above shall have effect as respects any request made on or after 1st January 1981 for the recovery of a sum becoming due after the passing of this Act; and subsection (2) above shall come into force on 1st January 1981.