SCHEDULES
SCHEDULE 39Recovery of taxes etc due in other member States
Other supplementary provisions
6
For the purposes of proceedings under this Schedule—
(a)
a request made by an authority in another member State shall be taken to be duly made in accordance with the Mutual Assistance Recovery Directive unless the contrary is proved, and
(b)
except as mentioned in paragraph 5, no question may be raised as to a person’s liability on the foreign claim.