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The Recovery of Foreign Taxes Regulations 2007
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- 2007 No. 3507
- Regulation 15
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15.—(1) For the purposes of enforcement in Scotland, an original, official or certified copy of a final decision on a foreign claim by a court, tribunal or other competent body in the foreign territory in which the applicant authority is situated shall be of the same force and effect as an extract of a decree of the Court of Session for the payment of money bearing a warrant for execution.
(2) For the purposes of paragraph (1), a final decision on a foreign claim is a final decision on a foreign claim which permits recovery of that claim in the foreign territory in which the applicant authority is situated or in part thereof.
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