Regulation 8 Enforcement of foreign claims in the UKI1
United Kingdom
In the application of the Finance Act 2009f1, Schedule 49 to any kind of foreign claimf2 for which the relevant UK authority is the Commissionersf3, the sum payable in paragraph 1(1) of that Schedule includes a foreign claim.
Annotations
Commencement
- I1
Reg. 8 in force at 1.1.2012, see reg. 1(1)
Footnotes
- f1
- f2
-
See footnote (b) on this page.
- f3
-
The Finance Act 2011, Schedule 25, paragraphs 7(1)(a) and 16 – read together – define the “relevant UK authority” as the Commissioners for Her Majesty’s Revenue and Customs.