- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
2(1)Subject to the following provisions of this Schedule—
(a)such proceedings may be taken by or on behalf of the relevant UK authority to enforce the foreign claim, by way of legal proceedings, distress, diligence or otherwise, as might be taken to enforce a corresponding UK claim, and
(b)any enactment or rule of law relating to a corresponding UK claim shall apply, with any necessary adaptations, in relation to the foreign claim.
(2)“The relevant UK authority” means—
(a)in relation to matters corresponding to those within the care and management of the Commissioners of Customs and Excise, those Commissioners;
(b)in relation to matters corresponding to those within the care and management of the Commissioners of Inland Revenue, those Commissioners;
(c)in relation to agricultural levies of the European Community, the relevant Minister, that is—
(i)in England, the Secretary of State,
(ii)in Scotland, the Scottish Ministers,
(iii)in Wales, the National Assembly for Wales, and
(iv)in Northern Ireland, the Department of Agriculture and Rural Development.
(3)A “corresponding UK claim” means a claim in the United Kingdom corresponding to the foreign claim.
(4)The enactments referred to in sub-paragraph (1)(b) include, in particular, those relating to the recovery of penalties and of interest on unpaid amounts.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: