Finance Act 2006

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Amendment of section 83 (regulations) of Finance Act 2005.

87.— Section 83 of the Finance Act 2005 is amended by inserting the following after subsection (1):

“(1A) Without prejudice to the generality of subsection (1), regulations 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 Council Directive No. 92/79/EEC of 19 October 1992 ¹⁴ , Council Directive No. 92/80/EEC of 19 October 1992 ¹⁵ and Council Directive No. 95/59/EC of 27 November 1995 ¹⁶ .”.

¹⁴OJ No. L316 of 31.10.1992, p.8

¹⁵OJ No. L316 of 31.10.1992, p.10

¹⁶OJ No. L291 of 6.12.1995, p.40