The MARD Regulations 2011
1Citation, commencement and interpretation
Claims, etc to the United Kingdom (i.e. relevant UK authority is the requested authority in MARD)
2Exchange of information
3A United Kingdom public authority that is to make a...
4(1) The relevant UK authority must make and carry out...
5Enforcement of foreign claims in the UK
6(1) The relevant UK authority may follow Article 13(4), first...
7(1) Articles 12, 14(1), 14(2), 15(2) second and third sub-paragraphs,...
8In the application of the Finance Act 2009, Schedule 49...
Claims, etc from the United Kingdom (i.e. a UK authority is the applicant authority in MARD)
9Request for notification of certain documents relating to claims
10Requests for recovery, and conditions governing them
11Disputes
12Amendment or withdrawal of UK request for recovery assistance
Claims within MARD: general
13Questions on limitation
14Costs
15Standard forms and means of communication
16Use of languages
17Disclosure of information and documents
Statutory instruments revoked
18Statutory instruments revoked
SCHEDULETable of statutory instruments revoked

2011 No. 2931

Recovery Of Taxes

The MARD Regulations 2011

Made

Laid before the House of Commons

Coming into force

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 20111.

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 Schedule2.