Regulation 2 Amendment of the Recovery of Import Duties and Export Duties (Andorra) Regulations 2010

For paragraphs (1) and (2) of regulation 24 of the Recovery of Import Duties and Export Duties (Andorra) Regulations 2010^f1, substitute—

“(1)

A claim shall carry interest in respect of the principal and any penalty claimed, at the rate applicable to a corresponding UK claim under section 197 of the Finance Act 1996^f2, from the earlier of—

(a)

the day following the expiry of three months from the date of receipt by the Commissioners of the request for recovery; and

(b)

the date on which the instrument permitting enforcement of the claim is recognised by the Commissioners as an instrument authorising enforcement of the claim in the United Kingdom,

until the date of payment.”