Section 322 | Mutual assistance: customs union with the Principality of Andorra

(1)The UK mutual assistance provisions have effect for the purposes of giving effect to the EC-Andorra Mutual Assistance Recovery Decision as they have effect for the purposes of giving effect to the Mutual Assistance Recovery Directive.

(2)In this section—

(3)In the UK mutual assistance provisions as they have effect in accordance with subsection (1)—

(a)references (except for the one in paragraph 1 of Schedule 25) to MARD are to be read as references to the EC-Andorra Mutual Assistance Recovery Decision,

(b)references to another member State are to be read as references to the Principality of Andorra,

(c)references to an applicant authority of another member State are to be read as references to the competent authority of the Principality of Andorra,

(d)references to a MARD-related instrument are to be disregarded, and

(e)paragraph 10 of Schedule 25 (power to make further provision) is to be treated as omitted.

(4)The powers in section 87(2) of the Finance Act 2011 and paragraph 9 of Schedule 25 to that Act may be exercised so as to make provision for the purposes of giving effect to the EC-Andorra Mutual Assistance Recovery Decision (or amendments of the Decision) which is different to that made for the purposes of giving effect to the Mutual Assistance Recovery Directive (or amendments of the Directive).