6(1)This paragraph applies if an applicant authority of another member State makes a request in accordance with MARD for the recovery in the United Kingdom of a claim.U.K.
(2)The claim in relation to which such a request is made is referred to as “the foreign claim”.
(3)Such steps may be taken by or on behalf of the relevant UK authority to enforce the foreign claim as might be taken (whether or not by the relevant UK authority) to enforce a corresponding UK claim.
(4)“Steps” includes any legal or administrative steps, whether by way of legal proceedings, distress, diligence or otherwise.
(5)See paragraphs 7 and 8 for the meaning of “the relevant UK authority” and “corresponding UK claim”.
(6)The steps mentioned in sub-paragraph (3) include exercising any powers of set-off that the relevant UK authority would have been entitled to exercise if the foreign claim had been payable to it under an enactment.
(7)Any enactment or rule of law relating to a corresponding UK claim is to apply, with any necessary adaptations, in relation to the foreign claim.
(8)The enactments applied by sub-paragraph (7) include in particular those relating to the recovery of penalties and to the charging and recovery of interest on unpaid amounts.