2003 No. 3092
INSURANCE PREMIUM TAX
VALUE ADDED TAX
The Mutual Assistance Provisions Order 2003
Made
Laid before the House of Commons
Coming into force
I11
This Order may be cited as the Mutual Assistance Provisions Order 2003 and comes into force on 1st January 2004.
I22
In section 48(1B) of the Value Added Tax Act 1994, for paragraph (c) substitute—
c
Council Regulation (EC) No. 1798/2003 of 7th October 2003 (on administrative cooperation in the field of value added tax).
I33
In section 197(4) of the Finance Act 2003, in the definition of the “Mutual Assistance Directive” for “as amended by Council Directives 79/1070/EEC and 92/12/EEC” substitute “as amended by Council Directives 92/12/EEC and 2003/93/EC”.
Nick AingerJoan RyanTwo of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Order)