{
  "url": "https://openlegislation.uk/recovery-of-foreign-taxes-amendment-regulations-2010/regulation-4",
  "json_url": "https://openlegislation.uk/recovery-of-foreign-taxes-amendment-regulations-2010/regulation-4.json",
  "legislation": "uksi/2010/794",
  "legislation_title": "The Recovery of Foreign Taxes (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/recovery-of-foreign-taxes-amendment-regulations-2010",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulation 3",
  "text": "(1) Regulation 3 (relevant foreign tax claim) is amended as follows.\n(2) In paragraph (1) for “claim for a relevant foreign tax by an applicant authority” substitute “foreign claim”.\n(3) In paragraph (2) after “enforcement action” insert “in relation to a foreign claim”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/794/regulation/4",
    "retrieved_at": "2026-10-29T02:47:40.341709+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."
}