Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 39 U.K. Recovery of taxes etc due in other member States

Modifications etc. (not altering text)

C1 Sch. 39 applied (with modifications) (22.7.2004) by Finance Act 2004 (c. 12), s. 322

Claims determined in taxpayer’s favour U.K.

5 (1) No proceedings under this Schedule shall be taken against a person if a final decision on the foreign claim has been given in his favour by a court, tribunal or other competent body in the member State in question.

(2) For this purpose a final decision is one against which no appeal lies or against which an appeal lies within a period that has expired without an appeal having been brought.

(3) If he shows that such a decision has been given in respect of part of the claim no proceedings under this Schedule shall be taken in relation to that part.