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Regulation 3 Relevant foreign tax claim

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

For the purposes of these Regulations a claim for a relevant foreign tax by an applicant authority shall be treated as if it were a claim for income tax under the Taxes Acts subject to what follows.

(2)

The Commissioners may take such enforcement action as they would for a claim for income tax under the Taxes Acts in the same amount.