6.—(1) In paragraph 63(4) of Schedule 36 to the Finance Act 2008(1), for “the Directive of the Council of the European Communities dated 19 December 1977 No. 77/799/EEC(2)” substitute “Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation”.
(2) In paragraph 45(4) of Schedule 23 to the Finance Act 2011(3), for “Directive of the Council of the European Communities No 77/799/EEC” substitute “Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation”.
Commencement Information
I1Reg. 6 in force at 1.1.2013, see reg. 1(1)