{
  "url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-5",
  "json_url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Procedure on receipt of request",
  "text": "When the Commissioners receive a request for recovery they—\n(a) shall acknowledge receipt of the request in writing to the applicant authority, and\n(b) may request additional information or documentation from the applicant authority if the agreed information and documentation has not been supplied in accordance with regulation 4(1)(b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3507/regulation/5",
    "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."
}