# The Recovery of Foreign Taxes Regulations 2007, Regulation 10: Disputed claims


(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.
(2) For this purpose proceedings relevant to a person’s liability on a foreign claim are pending until a final decision is made.

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Source: https://www.legislation.gov.uk/uksi/2007/3507/regulation/10 (the official version)
Page: https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.