Council Directive 2001/44/EC

the Act of Accession 2003.

from disclosing information to another tax authority in the United Kingdom in connection with a request for enforcement made by the competent authority of another member State;

from disclosing information that is required to be disclosed to the competent authority of another member State by virtue of the Mutual Assistance Recovery Directive;

from disclosing information for the purposes of a request made by the tax authority under that Directive for the enforcement in another member State of an amount claimed by the authority in the United Kingdom.

the Commissioners of Customs and Excise,

the Commissioners of Inland Revenue, or

in relation to agricultural levies of the European Community within the meaning of section 6 of the European Communities Act 1972 (c. 72), any relevant Minister within the meaning of that section.

as to the electronic form to be taken by information delivered to the F5Revenue and Customs using electronic communications;

requiring persons to prepare and keep records of information delivered to F5Revenue and Customs by means of electronic communications;

for the production of the contents of records kept in accordance with the regulations;

as to conditions that must be complied with in connection with the use of electronic communications for the delivery of information;

for treating information as not having been delivered unless conditions imposed by any of the regulations are satisfied;

for determining the time at which and person by whom information is to be taken to have been delivered;

for authenticating whatever is delivered.

whether any use of electronic communications is to be taken as having resulted in the delivery of information;

the time of delivery of any information for the delivery of which electronic communications have been used;

the person by whom information delivered by means of electronic communications was delivered;

the contents of anything so delivered;

the contents of any records;

any other matter for which provision may be made by regulations under this section.

allow any authorisation or requirement for which the regulations may provide to be given or imposed by means of a specific or general direction given by the Commissioners;

provide that the conditions of any such authorisation or requirement are to be taken to be satisfied only where the F5Revenue and Customs are satisfied as to specified matters;

allow a person to refuse to accept delivery of information in an electronic form or by means of electronic communications except in such circumstances as may be specified in or determined under the regulations;

requiring the F5Revenue and Customs to notify persons appearing to them to be, or to have become, a person of a specified description and accordingly required to use electronic communications for any purpose in accordance with the regulations,

enabling a person so notified to have the question whether he is a person of such a description determined in the same way as an appeal.

that information delivered by means of electronic communications must meet standards of accuracy and completeness set by specific or general directions given by the Commissioners, and

to provide for a contravention of, or any failure to comply with, the regulations to attract a penalty of a specified amount not exceeding £3,000;

to provide that specified enactments relating to penalties imposed for the purposes of any taxation matter (including enactments relating to assessments, review and appeal) apply, with or without modifications, in relation to penalties under the regulations;

to make different provision for different cases;

to make such incidental, supplemental, consequential and transitional provision in connection with any provision contained in any of the regulations as the Commissioners think fit.

the production or furnishing to a person of any information, account, record or document;

the giving, making, issue or surrender to, or service on, any person of any notice, notification, statement, declaration, certificate or direction;

the imposition on any person of any requirement or the issue to any person of any request;

the making of any return, claim, election or application;

the amendment or withdrawal of anything mentioned in paragraphs (a) to (d) above.

the Commissioners of Inland Revenue, or

the Treasury,

allow information to be delivered otherwise than by means of electronic communications, or

preclude the use of an intermediary in connection with its delivery.

shall be under the care and management of the Commissioners of Customs and Excise, and

shall be administered and enforced in accordance with such provisions as Parliament may determine.

if collected or received in Great Britain, be placed to the general account of the Commissioners of Customs and Excise kept at the Bank of England under section 17 of the Customs and Excise Management Act 1979;

if collected or received in Northern Ireland, be paid into the Consolidated Fund of the United Kingdom in such manner as the Treasury may direct.

incur expenditure in connection with preparations for lorry road-user charge (including any fuel credit to be paid in respect of fuelling of lorries chargeable in respect of lorry road-user charge);

enter into contracts in respect of the development or provision of equipment, systems or services to be used in connection with lorry road-user charge (including any fuel credit).

as if any reference to the Bank of Ireland were a reference to the Bank of England, and

as if any reference to an officer of the Bank of Ireland were a reference to the corresponding officer of the Bank of England.

that no further stock or bonds may be registered in either of the Irish gilts registers on or after such day as the order may appoint (“the appointed day”), and

for the transfer to the English gilts register of the entries subsisting in each of those registers at the beginning of the appointed day.

an Act, whenever passed, or

an instrument, whenever made, under an Act, whenever passed.

and

an Act, whenever passed, or

an instrument, whenever made, under an Act, whenever passed.