Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 25 U.K. Mutual assistance for recovery of taxes etc

HMRC functions U.K.

2 (1) The Commissioners are a competent authority in the United Kingdom for the purposes of all matters under MARD. U.K.

(2) HMRC is designated as the central liaison office in the United Kingdom for the purposes of all matters under MARD.