175 Arrangements under section 173: recovery of debts
Finance Act 2006 (2006 c 25) | Legislation

175  Arrangements under section 173: recovery of debts

(1)     The Treasury may by regulations make provision for the recovery in the United Kingdom of debts relating to any relevant foreign tax pursuant to arrangements having effect by virtue of section 173.

(2)     “Relevant foreign tax” means any

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