# The Recovery of Foreign Taxes Regulations 2007, Regulation 7: Communication of information


Information sent to the Commissioners as part of a request for recovery may only be communicated by them to—
(a) the person mentioned in the request for assistance;
(b) those persons and authorities responsible for the recovery of the claims, and solely for that purpose, or
(c) the judicial authorities dealing with matters concerning the recovery of claims.

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Source: https://www.legislation.gov.uk/uksi/2007/3507/regulation/7 (the official version)
Page: https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.