http://www.legislation.gov.uk/ukpga/2002/23/schedule/39Finance Act 2002An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.2002-08-02texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-03-18
Finance Act 2002Sch. 16 para. 27(5)(6)Finance Act 2008Sch. 39 para. 48s. 118(2)art. 2(2)art. 10
SCHEDULESSCHEDULE 39Recovery of taxes <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation> due in other member StatesSection 134(1)<Emphasis>Introduction</Emphasis>1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Emphasis>Enforcement of claims in the United Kingdom</Emphasis>2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Emphasis>Power to make supplementary provision by regulations</Emphasis>3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Emphasis>Proceedings on contested claims</Emphasis>4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Emphasis>Claims determined in taxpayer’s favour</Emphasis>5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Emphasis>Other supplementary provisions</Emphasis>6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sch. 39 repealed (with effect in accordance with Sch. 25 paras. 17(1), 19 of the amending Act) by Finance Act 2011 (c. 11), Sch. 25 para. 17(1)