The MARD (Amendment) (EU Exit) Regulations 2020

• Citation: S.I. 2020/996
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the MARD (Amendment) (EU Exit) Regulations 2020 and come into force on IP completion day .

Section 2 Amendment of the Finance Act 2011

(1) Schedule 25 to the Finance Act 2011 is amended as follows.

(2) In paragraph 3(2), after the words “applicant authority”, insert “of the United Kingdom or”.

(3) In paragraph 6(1), for “another” substitute “a”.

(4) In paragraph 14, for “another” substitute “a”.

Section 3 Amendment of the MARD Regulations 2011

(1) The MARD Regulations 2011 are amended as follows.

(2) In regulation 1—

(a) at the end of paragraph (2), insert “, except where otherwise indicated”, and

(b) at the end, insert—

(5) Obligations imposed by these Regulations on a relevant UK authority by virtue of a request for assistance relating to a claim in respect of which MARD is made applicable between member States and the United Kingdom by virtue of Article 100 of the withdrawal agreement expire at the end of the period for which MARD is made so applicable by Article 100 of the withdrawal agreement.

(6) In these Regulations—

“Member State” has the same meaning as it has in MARD, as modified by Article 7(1) of the withdrawal agreement;

“withdrawal agreement” has the meaning given to it by section 39(1) of the European Union (Withdrawal Agreement) Act 2020.