Claims determined in taxpayer’s favour
This section has no associated Explanatory Memorandum
11.—(1) No enforcement action under these Regulations 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 foreign territory in question.
(2) If a person shows that such a decision has been given in respect of part of the claim, no enforcement action under these Regulations shall be taken in relation to that part.