{
  "url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-6",
  "json_url": "https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Requests for recovery - further provisions",
  "text": "For the purposes of these Regulations—\n(a) a request for recovery made by an applicant authority shall be taken to be duly made in accordance with arrangements relating to international tax enforcement unless the contrary is proved, and\n(b) except as set out in regulations 9, 10 and 11, no question may be raised as to a person’s liability on the foreign claim.",
  "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/6",
    "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."
}