The Mutual Assistance Provisions Order 2003

Explanatory Note

(This note is not part of the Order)

This Order amends the legislative references in section 48 of the Value Added Tax Act 1994 (section 48) and section 197 of the Finance Act 2003 (section 197) following changes to EC Mutual Assistance legislation.

The changes consist of the adoption of a new Council Directive which amends Directive 77/799/EEC (Mutual Assistance) to remove Value Added Tax from the scope of that Directive and to include taxes on insurance premiums and of a new Council Regulation to replace Council Regulation (EEC) No. 218/92 (VAT Administrative Co-operation).

Article 2 amends section 48(1B) (meaning of “the mutual assistance provisions”) by replacing paragraph (c) which contains a reference to the old Council Regulation with a new paragraph (c) which contains a reference to the new Council Regulation (EC) No. 1798/2003.

Article 3 amends the definition of the “Mutual Assistance Directive” in section 197(4) to remove the reference to Council Directive 79/1070/EEC which is now otiose and to insert a reference to the new amending Council Directive 2003/93/EC.