{
  "url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/introduction.json",
  "legislation": "uksi/2007/3507",
  "legislation_title": "The Recovery of Foreign Taxes Regulations 2007",
  "legislation_url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Recovery of taxes\nMade 12th December 2007\nLaid before the House of Commons 13th December 2007\nComing into force 3rd January 2008\nThe Treasury, in exercise of the powers conferred by section 175(1) of the Finance Act 2006, makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c.25."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3507/introduction",
    "retrieved_at": "2026-10-29T03:39:23.046704+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."
}