SCHEDULES
C1SCHEDULE 39Recovery of taxes etc due in other member States
Annotations:
Modifications etc. (not altering text)
6Other supplementary provisions
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.
Sch. 39 applied (with modifications) (22.7.2004) by Finance Act 2004 (c. 12), s. 322