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Schedule 25 Mutual assistance for recovery of taxes etc

  1. MARD
  2. HMRC functions
  3. Exchange of information
  4. Onward disclosure of information received from HMRC
  5. Enforcement of foreign claims in the UK
  6. The relevant UK authority
  7. Corresponding UK claim
  8. Application of relevant enactments
  9. Power to make further provision
  10. Contested claims
  11. Claims determined in taxpayer's favour
  12. Liability to pay
  13. Presumption of validity
  14. Regulations
  15. Interpretation
  16. Consequential amendments etc
  17. Application