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Regulation 9 Cancellation or payment of a claim

Original text. Later amendments are not shown.

In any case where the Commissioners take enforcement action in relation to a foreign claim, and upon receipt of notice in writing by the applicant authority that—

(a)

the taxpayer has made payment in satisfaction of that claim; or

(b)

the claim has been terminated or cancelled for some other reason;

they shall cease any enforcement action in relation to that claim.