{
  "url": "https://openlegislation.uk/mard-regulations-2011/regulation-8",
  "json_url": "https://openlegislation.uk/mard-regulations-2011/regulation-8.json",
  "legislation": "uksi/2011/2931",
  "legislation_title": "The MARD Regulations 2011",
  "legislation_url": "https://openlegislation.uk/mard-regulations-2011",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Enforcement of foreign claims in the UK",
  "text": "In the application of the Finance Act 2009, Schedule 49 to any kind of foreign claim for which the relevant UK authority is the Commissioners, the sum payable in paragraph 1(1) of that Schedule includes a foreign claim.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 1.1.2012, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c. 10."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See footnote (b) on this page."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2931/regulation/8",
    "retrieved_at": "2026-10-29T01:48:06.634323+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}