Appendix
S.I. 2010/795: memorandum from HM Revenue &
Customs
Recovery of Import Duties and Export Duties (Andorra)
Regulations 2010
(S.I. 2010/795)
1. The Select Committee has requested a memorandum
to be submitted on the following points-
"Explain the purpose of regulation 24(2),
given that the expression it defines does not appear elsewhere
in the instrument."
2. We are grateful to the Committee for bringing
this to our attention. The defined expression 'the date of recognition'
should have occurred in regulation 24(1), instead of the words
'the date on which the instrument permitting the enforcement has
been directly recognised', but was omitted as the result of an
oversight, for which we apologise. Subject to Ministerial approval,
regulations to amend regulation 24(1) will be made and laid at
the earliest opportunity. The effect of the error is limited
to cases where the requested authorities fail to recognise the
validity of a request within the requisite three months, and then
only to prevent the accrual of interest from the end of those
three months until the date of actual recognition. The Committee
may wish to be aware that no such cases have yet occurred and,
indeed, that no requests have so far been made under the instrument
at all.
HM Treasury
20 July 2010
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