SCHEDULES
SCHEDULE 39Recovery of taxes etc due in other member States
Introduction
1
(1)
This Schedule applies where in accordance with the Mutual Assistance Recovery Directive an authority in another member State makes a request for the recovery in the United Kingdom of a sum claimed by that authority in that State.
(2)
In this Schedule—
(a)
the “Mutual Assistance Recovery Directive” has the meaning given by section 134; and
(b)
the “foreign claim” means the claim in relation to which a request under that Directive is made as mentioned in sub-paragraph (1).