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International: Recovery of tax debts

International: Recovery of tax debts

The Schedule 39 to the Finance Act 2002 and Recovery of Taxes etc Due in Other Member States (Amendment) Regulations SI 2010/792 amend FA 2002 Sch 39 and regulations concerning mutual assistance for the recovery in the UK of tax debts owed in other EU Member States. The Recovery of Foreign Taxes (Amendment) Regulations SI 2010/794 make amendments principally to make clear that interest may be charged on a foreign tax claim as though it were a domestic tax debt.

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