# The Recovery of Foreign Taxes Regulations 2007, Regulation 12: Limitation


(1) The period of limitation or prescription in relation to any issue arising on the recovery of any foreign claim shall be that applicable under the laws in force in the foreign territory in which the applicant authority is situated.
(2) For the purposes of paragraph (1) any step taken by the Commissioners in recovery of a foreign claim in pursuance of a request for assistance shall be deemed to have been taken in the foreign territory in which the applicant authority is situated where that step, if it had been taken by that applicant authority, would have had the effect of suspending or interrupting the period of limitation or prescription in accordance with the laws in force in that territory.

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Source: https://www.legislation.gov.uk/uksi/2007/3507/regulation/12 (the official version)
Page: https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.