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Finance Act 2011
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- UK Public General Acts
- 2011 c. 11
- SCHEDULE 25
- Paragraph 12
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Claims determined in taxpayer’s favour
12(1)Steps under paragraph 6(3) must not be taken or continued against a person if a final decision on the foreign claim has been given in the person’s 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 the person shows that such a decision has been given in respect of part of the foreign claim, steps under paragraph 6(3) must not be taken or continued in relation to that part.
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