Commentary on provisions of Act Section 22: Administrative co-operation on VAT and mutual assistance on tax debts
This section implements the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties ("the Protocol") to the TCA into UK law.
	Subsection (1) gives effect to the Protocol in domestic law and clarifies that this is in spite of any previous enactment.
	Subsection (2) names HMRC as the relevant authority, as the Protocol requires the UK to designate a single competent authority for its operation.
	Subsection (3) allows arrangements made under section 173 of the Finance Act 2006, which provides for the implementation of international tax arrangements, to be used for the operation of the Protocol.
	Subsection (4) defines the Protocol as that contained in the TCA and associated Specialised Committee decisions. The Protocol’s Annex and the Specialised Committee decisions provide for the operational detail of the arrangements, to meet the obligations set out in the Protocol.
	Subsections (5) and(6) stipulate that the Protocol and Specialised Committee decisions have effect in domestic law as they stand at the coming into force of the TCA.
	Subsection (7) allows for future amendments to domestic law by regulation, for example to give effect to future decisions of the Specialised Committee or to any future amendments to the Protocol.