The MARD Regulations 2011

Statutory instruments 2931 2011

Format:

Corporate Author:

Great Britain

Publisher:

TSO (The Stationery Office)

Enabling power: Finance Act 2011, sch. 25, para. 10. Issued: 09.12.2011. Made: 08.12.2011. Laid: 09.12.2011. Coming into force: 01.01.2012. Effect: S.I. 2004/674, 800; 2005/1709; 2007/3508; 2010/792 revoked. Territorial extent and classification: E/W/S/NI. General. EC note: These regs make procedural, supplementary and adaptive provision for sch. 25 of the Finance Act 2011. That schedule makes provision for giving effect to Council Directive 2010/24/EU (MARD) about mutual assistance between EU member states for the recovery of claims relating to taxes, duties and other specified measures