{
  "url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-10",
  "json_url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-10.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": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Disputed claims",
  "text": "(1) No enforcement action under these Regulations shall be taken against a person if he shows that proceedings relevant to his liability on the foreign claim are pending, or are about to be instituted, before a court, tribunal or other competent body in the foreign territory in question.\n(2) For this purpose proceedings relevant to a person’s liability on a foreign claim are pending until a final decision is made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3507/regulation/10",
    "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."
}