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These Regulations amend the Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (S.I. 2004/674) (“the principal Regulations”), which make provision in respect of mutual assistance and recovery as between member States in relation to duties and taxes.
Regulation 3 amends two references to community legislation in the principal Regulations so that the legislation in question applies as amended from time to time. Regulation 4 makes a consequential amendment.
Regulation 5 extends the Table in Part 2 of Schedule 1 to the principal Regulations to make provision for corresponding UK claims in relation to foreign claims of Bulgaria and Romania following the accession of those States to the European Union.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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