{
  "url": "https://openlegislation.uk/mard-regulations-2011",
  "json_url": "https://openlegislation.uk/mard-regulations-2011.json",
  "id": "uksi/2011/2931",
  "title": "The MARD Regulations 2011",
  "short_title": "MARD 2011",
  "long_title": "Council Directive 2010/24/EU (“MARD”) is about mutual assistance between EU member States for the recovery of claims relating to taxes, duties and other specified measures. The Finance Act 2011 (c. 11), Schedule 25 makes provision for giving effect to that directive.",
  "citation": "S.I. 2011/2931",
  "type": "uksi",
  "year": "2011",
  "number": "2931",
  "version": "current",
  "date": "2011-12-08",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/mard-regulations-2011/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/claims-etc-to-the-united-kingdom-ie-relevant-uk-authority-is-the-requested-authority-in-mard",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims, etc to the United Kingdom (i.e. relevant UK authority is the requested authority in MARD)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Exchange of information",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-etc-to-the-united-kingdom-ie-relevant-uk-authority-is-the-requested-authority-in-mard"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Exchange of information",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-etc-to-the-united-kingdom-ie-relevant-uk-authority-is-the-requested-authority-in-mard"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Exchange of information",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-etc-to-the-united-kingdom-ie-relevant-uk-authority-is-the-requested-authority-in-mard"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Enforcement of foreign claims in the UK",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-etc-to-the-united-kingdom-ie-relevant-uk-authority-is-the-requested-authority-in-mard"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Enforcement of foreign claims in the UK",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-etc-to-the-united-kingdom-ie-relevant-uk-authority-is-the-requested-authority-in-mard"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Enforcement of foreign claims in the UK",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-etc-to-the-united-kingdom-ie-relevant-uk-authority-is-the-requested-authority-in-mard"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Enforcement of foreign claims in the UK",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-etc-to-the-united-kingdom-ie-relevant-uk-authority-is-the-requested-authority-in-mard"
    },
    {
      "path": "crossheading/claims-etc-from-the-united-kingdom-ie-a-uk-authority-is-the-applicant-authority-in-mard",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims, etc from the United Kingdom (i.e. a UK authority is the applicant authority in MARD)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Request for notification of certain documents relating to claims",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-etc-from-the-united-kingdom-ie-a-uk-authority-is-the-applicant-authority-in-mard"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Requests for recovery, and conditions governing them",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-etc-from-the-united-kingdom-ie-a-uk-authority-is-the-applicant-authority-in-mard"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Disputes",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-etc-from-the-united-kingdom-ie-a-uk-authority-is-the-applicant-authority-in-mard"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Amendment or withdrawal of UK request for recovery assistance",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-etc-from-the-united-kingdom-ie-a-uk-authority-is-the-applicant-authority-in-mard"
    },
    {
      "path": "crossheading/claims-within-mard-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Claims within MARD: general",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Questions on limitation",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-within-mard-general"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Costs",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-within-mard-general"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Standard forms and means of communication",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-within-mard-general"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Use of languages",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-within-mard-general"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Disclosure of information and documents",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/claims-within-mard-general"
    },
    {
      "path": "crossheading/statutory-instruments-revoked",
      "kind": "crossheading",
      "number": null,
      "heading": "Statutory instruments revoked",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Statutory instruments revoked",
      "url": "https://openlegislation.uk/mard-regulations-2011/regulation-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/statutory-instruments-revoked"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/mard-regulations-2011/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Table of statutory instruments revoked",
      "url": "https://openlegislation.uk/mard-regulations-2011/schedule",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/mard-regulations-2011/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2931",
    "retrieved_at": "2026-10-29T01:48:06.634323+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}