# Finance Act 2008, Paragraph 63B


Where this Schedule applies for the purpose of collecting a tax debt of a person, “relevant foreign tax” is to be taken to include (in addition to what is mentioned in paragraph 63(4)) any tax or duty which is covered by the provisions for the exchange of information under Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (as it had effect immediately before IP completion day).

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/63B (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-63B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.