# The Recovery of Foreign Taxes Regulations 2007, Regulation 15: Enforcement in Scotland


(1) For the purposes of enforcement in Scotland, an original, official or certified copy of a final decision on a foreign claim by a court, tribunal or other competent body in the foreign territory in which the applicant authority is situated shall be of the same force and effect as an extract of a decree of the Court of Session for the payment of money bearing a warrant for execution.
(2) For the purposes of paragraph (1), a final decision on a foreign claim is a final decision on a foreign claim which permits recovery of that claim in the foreign territory in which the applicant authority is situated or in part thereof.

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Source: https://www.legislation.gov.uk/uksi/2007/3507/regulation/15 (the official version)
Page: https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.