# The MARD Regulations 2011, Introduction: Introductory text

Extent: E+W+S+N.I.

Recovery Of Taxes
Made 8th December 2011
Laid before the House of Commons 9th December 2011
Coming into force 1st January 2012
The Treasury make regulations 1 to 7 and 9 to 18 of these Regulations exercising their powers in paragraph 10 of Schedule 25 to the Finance Act 2011.
The Commissioners for Her Majesty’s Revenue and Customs make regulations 1(1) and 8 of these Regulations exercising the powers in paragraph 9 of that Schedule.

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Source: https://www.legislation.gov.uk/uksi/2011/2931/introduction (the official version)
Page: https://openlegislation.uk/mard-regulations-2011/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.