The Recovery of Import Duties and Export Duties (Andorra) Regulations 2010

Extract

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The Recovery of Import Duties and Export Duties (Andorra) Regulations 2010

Statutory Instruments

Recovery Of Taxes

Customs And Excise

Made

15 th March 2010

Laid before the House of Commons

16 th March 2010

Coming into force

6 th April 2010

The Treasury, in exercise of the powers conferred by section 134(6) of the Finance Act 2002(1) , as extended by section 322(4) of the Finance Act 2004(2) , and by paragraph 3(1) of Schedule 39 to the Finance Act 2002 , and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 3(4) of Schedule 39 to the Finance Act 2002(3) , make the following Regulations:

PART 1 General

Citation and commencement

1.  These Regulations may be cited as the Recovery of Import Duties and Export Duties (Andorra) Regulations 2010 and come into force on 6 th April 2010.

Interpretation

2.  In these Regulations—

“applicant authority” means a competent authority designated for the purpose of the Decision by the Principality of Andorra;

“authorised official” means an official of an applicant authority authorised by that authority to make requests for assistance in accordance with the Decision;

“claim” means a claim concerning import duties or export duties due in consequence of a customs procedure initiated after the entry into force of the Decision;

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

“contested” means subject to an action brought by an interested party before the competent body of the Principality of Andorra in accordance with the laws in force there and “contesting” shall be construed accordingly;

“corresponding UK claim” me...

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