{
  "url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-3",
  "json_url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-3.json",
  "legislation": "uksi/2007/3507",
  "legislation_title": "The Recovery of Foreign Taxes Regulations 2007",
  "legislation_url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Relevant foreign tax claim",
  "text": "(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.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2010/794",
      "affecting_title": "The Recovery of Foreign Taxes (Amendment) Regulations 2010"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2010/794",
      "affecting_title": "The Recovery of Foreign Taxes (Amendment) Regulations 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3507/regulation/3",
    "retrieved_at": "2026-10-29T03:39:23.046704+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}