# The Recovery of Foreign Taxes (Amendment) Regulations 2010, Regulation 4: Amendment of regulation 3


(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”.

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Source: https://www.legislation.gov.uk/uksi/2010/794/regulation/4 (the official version)
Page: https://openlegislation.uk/recovery-of-foreign-taxes-amendment-regulations-2010/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.