CAPITAL GAINS TAX Citation and commencement 1 These Regulations may be cited as the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) (Amendment) Regulations 2005 and shall come into force on 19th July 2005. Amendment of the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 2 Amend the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 as follows. 3 1 Amend regulation 2 as follows. 2 In paragraph (k) for “Council Directive 2002/93” substitute “Council Directive 2004/66/ EC ” . 3 In paragraph (l) after “2002/94/EC” insert “as amended by Commission Directive 2004/79/EC ”. 4 In the Table in Schedule 1 Part 2— a in the heading to the second column of column 1 at the end add “and the Mutual Assistance Recovery Directive”; b at the end of the Table insert— Cyprus Φόρος Εισοδήματος 'Εκτακτη Εισφορά για την Άμυνα της Δημοκρατίας Φόρος Κεφαλαιουχικών Κερδών Φόρος Ακίνητης Ιδιοκτησίας Income tax Special defence of democracy tax Capital gains tax Real estate tax Income tax Income tax Capital gains tax Capital gains tax Czech Republic Daně z příjmů Daň z nemovitostí Daň dědická, daň darovací a daň z převodu nemovitostí Income tax Land/estate tax Inheritance, gift and estate transfer tax Income tax Capital gains tax Capital gains tax Estonia Tulumaks Sotsiaalmaks Maamaks Income tax Social security/social insurance (contributions) tax Land tax Income tax Income tax Capital gains tax Hungary személyi jövedelemadó társasági adó osztalékadó építményadó telekadó Personal income tax Corporation tax Capital return tax Estate tax Land tax Income tax Corporation tax Capital gains tax Capital gains tax Capital gains tax Latvia iedzīvotāju ienākuma nodoklis nekustamā īpašuma nodoklis uzņēmumu ienākuma nodoklis Income tax Real estate tax Corporate income tax Income tax Capital gains tax Corporation tax Lithuania Gyventojų pajamų mokestis Pelno mokestis Įmonių ir organizacijų nekilnojamojo turto mokestis emės mokestis Mokestis už valstybinius gamtos išteklius Mokestis už aplinkos teršimĄ Naftos ir dujų išteklių mokestis Paveldimo turto mokestis Income tax Corporate profit tax Tax on immovable property of enterprises and organisations Real estate tax Public natural resources tax Tax on enviromental pollution Petroleum and gas resources tax Inheritance tax Income tax Corporation tax Corporation tax Capital gains tax Petroleum Revenue tax Corporation tax Petroleum Revenue tax Capital gains tax Malta Taxxa fuq l-income Taxxa fuq Dokumenti u Trasferimenti Income tax Tax on Documents and Transfers Income tax Insurance Premium Tax Poland Podatek dochodowy od osób prawnych Podatek dochodowy od osób fizycznych Podatek od czynności cywilnopranych Corporate income tax Income tax Tax on civil law transactions Corporation tax Income tax Capital gains tax Slovakia daň z príjmov fyzických osôb daň z príjmov právnických osôb daň z dedičstva daň z darovania daň z prevodu a prechodu nehnuteľností daň z nehnuteľností Income tax Corporate income tax Inheritance tax Gift tax Gift tax Real estate transfer tax Income tax Corporation tax Capital gains tax Capital gains tax Capital gains tax Capital gains tax Slovenia Dohodnina Davki občanov Davek od dobička pravnih oseb Posebni davek na bilančno vsoto bank in hranilnic Davek od prometa zavarovalnih poslov Požarna taksa Income tax Municipal income tax Corporate income tax Savings bank assets tax Tax on insurance business cover Fire tax Income tax Income tax Corporation tax Income tax Insurance Premium tax Insurance Premium tax Vernon Coaker Gillian Merron Two of the Lords Commissioners of Her Majesty’s Treasury 27th June 2005