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Regulation 3 Amendment of regulation 2

Original text. Later amendments are not shown.

(1)

Regulation 2 (interpretation) is amended as follows.

(2)

In the definition of “applicant authority”, for “these Regulations” substitute “arrangements having effect by virtue of section 173 of the Finance Act 2006”.

(3)

After the definition of “a final decision” insert—

  • ““a foreign claim” means a debt relating to any relevant foreign tax;”.

(4)

In the definition of “request for recovery” for “relevant foreign tax” substitute “foreign claim”.