xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
20U.K.Recovery of taxes due in other member States, in relation to matters corresponding to those for which the Commissioners of Inland Revenue were responsible before the commencement of section 5.
Commencement Information
I1Sch. 1 para. 20 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)