OpenLegislation

Regulation 4 Amendment of regulation 3

Original text. Later amendments are not shown.

(1)

Regulation 3 (relevant foreign tax claim) is amended as follows.

(2)

In paragraph (1) for “claim for a relevant foreign tax by an applicant authority” substitute “foreign claim”.

(3)

In paragraph (2) after “enforcement action” insert “in relation to a foreign claim”.