Schedule 25 Mutual assistance for recovery of taxes etc
- MARD
- HMRC functions
- Exchange of information
- Onward disclosure of information received from HMRC
- Enforcement of foreign claims in the UK
- The relevant UK authority
- Corresponding UK claim
- Application of relevant enactments
- Power to make further provision
- Contested claims
- Claims determined in taxpayer's favour
- Liability to pay
- Presumption of validity
- Regulations
- Interpretation
- Consequential amendments etc
- Application