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Finance Act 2011
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- UK Public General Acts
- 2011 c. 11
- SCHEDULE 25
- Paragraph 11
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11(1)The taking or continuation of steps against a person under paragraph 6(3) must be suspended if the person shows that relevant proceedings are pending, or about to be instituted, before a court, tribunal or other competent body in the member State in question.
(2)“Relevant proceedings” are proceedings relevant to the person’s liability on the foreign claim.
(3)Relevant proceedings are “pending” so long as an appeal may be brought against any decision in the proceedings.
(4)Sub-paragraph (1) does not apply to steps that may be taken or continued against the person by the application (by virtue of paragraphs 6(7) and 9) of an enactment or rule of law that permits such steps to be taken or continued in similar circumstances in the case of a corresponding UK claim.
(5)Sub-paragraph (1) ceases to apply if the relevant proceedings are not prosecuted or instituted with reasonable speed.
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