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Finance Act 2011
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- UK Public General Acts
- 2011 c. 11
- SCHEDULE 25
- Enforcement of foreign claims...
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Changes over time for: Cross Heading: Enforcement of foreign claims in the UK
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Finance Act 2011, Cross Heading: Enforcement of foreign claims in the UK is up to date with all changes known to be in force on or before 01 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 25 Crossheading Enforcement-of-foreign-claims-in-the-uk:
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
Enforcement of foreign claims in the UKU.K.
6(1)This paragraph applies if an applicant authority of [F1a] member State makes a request in accordance with MARD for the recovery in the United Kingdom of a claim.U.K.
(2)The claim in relation to which such a request is made is referred to as “the foreign claim”.
(3)Such steps may be taken by or on behalf of the relevant UK authority to enforce the foreign claim as might be taken (whether or not by the relevant UK authority) to enforce a corresponding UK claim.
(4)“Steps” includes any legal or administrative steps, whether by way of legal proceedings, distress, diligence or otherwise.
(5)See paragraphs 7 and 8 for the meaning of “the relevant UK authority” and “corresponding UK claim”.
(6)The steps mentioned in sub-paragraph (3) include exercising any powers of set-off that the relevant UK authority would have been entitled to exercise if the foreign claim had been payable to it under an enactment.
(7)Any enactment or rule of law relating to a corresponding UK claim is to apply, with any necessary adaptations, in relation to the foreign claim.
(8)The enactments applied by sub-paragraph (7) include in particular those relating to the recovery of penalties and to the charging and recovery of interest on unpaid amounts.
Textual Amendments
F1Word in Sch. 25 para. 6(1) substituted (31.12.2020) by The MARD (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/996), regs. 1, 2(3)
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