Explanatory note

These Regulations amend Schedule 25 to the Finance Act 2011 and the MARD Regulations 2011, which implement Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (“MARD”). The amendments are made to ensure that UK implementing legislation continues to give effect to MARD following IP completion day, so far as MARD is made applicable after IP completion day between member States and the United Kingdom by virtue of Article 100 of the withdrawal agreement, and so far as MARD applies after IP completion day to and in the United Kingdom in respect of Northern Ireland by virtue of Articles 5(4) and 8 of the Protocol on Ireland/Northern Ireland in the withdrawal agreement.

Regulation 1 provides for citation and commencement. Regulation 2 makes minor amendments to Schedule 25 to the Finance Act 2011. Regulation 3 amends the MARD Regulations 2011. Regulation 3(2)(b) inserts new paragraphs (5) and (6) into regulation 1 of the MARD Regulations 2011. New regulation 1(5) of the MARD Regulations 2011 provides that obligations imposed on a relevant UK authority by virtue of a request for assistance relating to a claim in respect of which MARD is made applicable by virtue of Article 100 of the withdrawal agreement expire at the end of the period for which Article 100 of the withdrawal agreement makes MARD so applicable. New regulation 1(6) of the MARD Regulations 2011 provides for certain defined terms.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.