# The Recovery of Foreign Taxes Regulations 2007, Regulation 3: Relevant foreign tax claim


(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.

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Source: https://www.legislation.gov.uk/uksi/2007/3507/regulation/3 (the official version)
Page: https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.