2010 No. 795
Recovery Of Taxes
Customs And Excise
The Recovery of Import Duties and Export Duties (Andorra) Regulations 2010
Made 15th March 2010
Laid before the House of Commons 16th March 2010
Coming into force 6th April 2010

The Treasury, in exercise of the powers conferred by section 134(6) of the Finance Act 2002, as extended by section 322(4) of the Finance Act 2004, and by paragraph 3(1) of Schedule 39 to the Finance Act 2002, and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 3(4) of Schedule 39 to the Finance Act 2002, make the following Regulations:
2002 c. 23.
2004 c. 12.
Paragraph 3(4) of Schedule 39 to the Finance Act 2002 provides that the power to make regulations under that paragraph shall be exercisable by “the relevant UK authority”. Paragraph 2(2) of that Schedule provides that “the relevant UK authority” means, in relation to matters corresponding to those within the care and management of the Commissioners of Customs and Excise, the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.