Part 7

Administration etc

Mutual assistance for recovery of taxes etc
87
1
Schedule 25 contains provision for the purpose of giving effect to Council Directive 2010/24/EU (which concerns mutual assistance for the recovery of claims relating to taxes, duties and other measures).
2
The Treasury may by regulations make provision for the purpose of giving effect to—
a
any amendments or extensions of Council Directive 2010/24/EU,
b
any EU instrument that—
i
wholly or partly replaces that Directive or a replacement of it, or
ii
otherwise makes provision for or in connection with mutual assistance between member States in the recovery of claims relating to taxes, duties and other measures, and
c
any amendments or extensions of any such EU instrument.
3
Regulations under subsection (2) may amend, replace or repeal Schedule 25 and any other enactment (whenever passed).
4
Regulations under subsection (2) are to be made by statutory instrument.
5
An instrument containing regulations under subsection (2) is subject to annulment in pursuance of a resolution of the House of Commons.