EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674) (“the principal Regulations”), which make provision in respect of mutual assistance and recovery as between member States in relation to duties and taxes.
Regulation 3 amends two references to community legislation in the principal Regulations so that the legislation in question applies as amended from time to time. Regulation 4 makes a consequential amendment.
Regulation 5 extends the Table in Part 2 of Schedule 1 to the principal Regulations to make provision for corresponding UK claims in relation to foreign claims of Bulgaria and Romania following the accession of those States to the European Union.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.