2011 No. 2931
Recovery Of Taxes
The MARD Regulations 2011
Made 8th December 2011
Laid before the House of Commons 9th December 2011
Coming into force 1st January 2012

The Treasury make regulations 1 to 7 and 9 to 18 of these Regulations exercising their powers in paragraph 10 of Schedule 25 to the Finance Act 2011.
2011 c. 11.
The Commissioners for Her Majesty’s Revenue and Customs make regulations 1(1) and 8 of these Regulations exercising the powers in paragraph 9 of that Schedule.
The Finance Act 2011, Schedule 25, paragraph 9 is available to “the relevant UK authority” which is defined by paragraphs 7(1)(a) and 16 of that Schedule – read together — as the Commissioners for Her Majesty’s Revenue and Customs.