The Recovery of Foreign Taxes Regulations 2007

Communication of information

This adran has no associated Memorandwm Esboniadol

7.  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.