European Communities (Mutual Assistance for the Recovery of Claims Relating to Certain Levies, Duties, Taxes and Other Measures) Regulations 2009 (S.I. Number 353 of 2009)
7. Application of rules.
The rules laid down in Articles 4 to 12 and 14 to 17 of the Council Directive (to the extent that they are not otherwise given effect to in these Regulations) shall apply in relation to claims made by claimants and which are the subject of recovery in accordance with these Regulations.