Regulation 3 Exchange of informationI1
United Kingdom
A United Kingdom public authorityf1 that is to make a refund in Article 6 may follow that Article.
Annotations
Commencement
- I1
Reg. 3 in force at 1.1.2012, see reg. 1(1)
Footnotes
- f1
-
The Finance Act 2011, Schedule 25, paragraph 16 defines “public authority” as a person with functions of a public nature.