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European Communities (Taxation of Savings Income in the form of Interest Payments) Regulations, 2005 [S.I. No. 317 of 2005]Introductory TextRegulation 1Regulation 2Regulation 3Given underExplanatory Memorandum
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Version status: | Document consolidation status: No known changes
Version date: 28 June 2005 - onwards

Introductory Text

SI 317/2005

I, Brian Cowen, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972), for the purpose of giving effect to Council Directive 2003/48/EC of 3 June 2003 [OJ No. L 157, 26.6.2003, p. 38.] and Council Decision 2004/587/EC of 19 July 2004 [OJ No.L 257, 8.8.2004, p. 7.], hereby make the following regulations:

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