Finance Act 2006

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Amendment of section 104 (regulations) of Finance Act 1999.

85.— Section 104 of the Finance Act 1999 is amended by inserting the following after subsection (1):

“(1A) Without prejudice to the generality of subsection (1), regulations made under this section may contain such incidental, supplementary and consequential provisions as appear to the Commissioners to be necessary for the purposes of giving full effect to the Directive, Council Directive No. 95/60/EC of 27 November 1995 ⁹ and Commission Decision No. 2001/574/EC of 13 July 2001 ¹⁰ .”.

⁹OJ No. L291 of 6.12.1995, p.46

¹⁰OJ No. L203 of 28.7.2001, p.20