This Statutory Instrument has been made in consequence of a defect in SI 2010/795 and is being issued free of charge to all known recipients of that Statutory Instrument.
2011 No. 1608
Recovery Of Taxes
Customs And Excise

The Recovery of Import Duties and Export Duties (Andorra) (Amendment) Regulations 2011

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by section 134(6) of the Finance Act 20021, as extended by section 322(4) of the Finance Act 20042, and by paragraph 3(1) of Schedule 39 to the Finance Act 2002, and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 3(4) of Schedule 39 to the Finance Act 20023, make the following Regulations.

Citation and commencement1.

These Regulations may be cited as the Recovery of Import Duties and Export Duties (Andorra) (Amendment) Regulations 2011 and come into force on 22nd July 2011.

Amendment of the Recovery of Import Duties and Export Duties (Andorra) Regulations 20102.

For paragraphs (1) and (2) of regulation 24 of the Recovery of Import Duties and Export Duties (Andorra) Regulations 20104, substitute—

“(1)

A claim shall carry interest in respect of the principal and any penalty claimed, at the rate applicable to a corresponding UK claim under section 197 of the Finance Act 19965, from the earlier of—

(a)

the day following the expiry of three months from the date of receipt by the Commissioners of the request for recovery; and

(b)

the date on which the instrument permitting enforcement of the claim is recognised by the Commissioners as an instrument authorising enforcement of the claim in the United Kingdom,

until the date of payment.”

James Duddridge
Michael Fabricant
Two of the Lords Commissioners of Her Majesty’s Treasury
Steve Lamey
Dave Hartnett
Two of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations amend the Recovery of Import Duties and Export Duties (Andorra) Regulations 2010 (S.I. 2010/795), in order to correct an error whereby the term defined in regulation 24(2) (“the date of recognition”) was not used. Regulations 24(1) and (2) are replaced by the new regulation 24(1), which is worded so that a definition is unnecessary.

In line with government commitments, a Tax Information and Impact Note has not been prepared for this instrument as no impact on the private or voluntary sectors is foreseen.