Section 87

Cross references

SI 2011/2931: The MARD Regulations 2011.


MARD

1  In this Schedule “MARD” means Council Directive 2010/24/EU.

HMRC FUNCTIONS

Related Commentary  

2(1)  The Commissioners are a competent authority in the United Kingdom for the purposes of all matters under MARD.

2(2)  HMRC is designated as the central liaison office in the United Kingdom for the purposes of all matters under MARD.

EXCHANGE OF INFORMATION

Related Commentary  

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