# The Recovery of Foreign Taxes Regulations 2007, Regulation 11: Claims determined in taxpayer’s favour


(1) No enforcement action under these Regulations shall be taken against a person if a final decision on the foreign claim has been given in his favour by a court, tribunal or other competent body in the foreign territory in question.
(2) If a person shows that such a decision has been given in respect of part of the claim, no enforcement action under these Regulations shall be taken in relation to that part.

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Source: https://www.legislation.gov.uk/uksi/2007/3507/regulation/11 (the official version)
Page: https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.