Amendment or withdrawal of UK request for recovery assistance

Application of other agreements

Application of relevant enactments

Assistance for notification of documents

Claims determined in taxpayer's favour

Committee

Contested claims

Corresponding UK claim

Costs

Disclosure of information and documents

Disputes

Enforcement of foreign claims in UK

Exchange of information

General provisions

General rules governing assistance requests

HMRC functions

Interpretation

Liability to pay

Mutual Assistance Recovery Directive (MARD), meaning

Onward disclosure of information received from HMRC

Power to make further provision

Presumption of validity

Questions on limitation

Recovery or precautionary measures

Regulations

Relevant UK authority

Reporting

Request for notification of certain documents relating to claims

Requests for information

Requests for recovery, and conditions governing them

Standard forms and means of communication

Transposition

Uniform instrument permitting enforcement in requested member state

Use of languages