SCHEDULE 25 Mutual Assistance for Recovery of Taxes etc
Finance Act 2011 (2011 c 11) | Legislation

SCHEDULE 25 Mutual Assistance for Recovery of Taxes etc

Section 87

MARD

1

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

HMRC functions

2

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

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

Exchange of information

3

(1)     No obligation of secrecy imposed by statute or otherwise precludes a public authority (or anyone acting on behalf of a public authority) from disclosing information if the disclosure is made for the purpose of giving effect, or enabling effect to be given, to MARD or a MARD-related instrument.

(2)     Sub-paragraph (1) applies, in particular, to any disclosure (to persons in the United Kingdom or elsewhere) in connection with a request or proposed request by or on behalf of an applicant authority [of the United Kingdom or] of any member State for assistance in accordance with MARD.

(3)     Sub-paragraph (2) is not to be taken to limit sub-paragraph (1).

Onward disclosure of information received from HMRC

4

(1)     A public authority commits an offence if—

(a)

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