Finance Act 2002

IntroductionU.K.

1(1)This Schedule applies where in accordance with the Mutual Assistance Recovery Directive an authority in another member State makes a request for the recovery in the United Kingdom of a sum claimed by that authority in that State.

(2)In this Schedule—

(a)the “Mutual Assistance Recovery Directive” has the meaning given by section 134; and

(b)the “foreign claim” means the claim in relation to which a request under that Directive is made as mentioned in sub-paragraph (1).