http://www.legislation.gov.uk/ukpga/2006/25/section/175Finance Act 2006An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-05-05Expert Participation2026-04-01 Part 9 1751The 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 tax or duty—aimposed under the law of a territory in relation to which such arrangements have been made, andbcovered by the arrangements.3Regulations under this section may make provision for the taking of action to recover debts relating to any relevant foreign tax by way of legal proceedings, distress, diligence or otherwise.4Such provision may in particular be made by applying, with any appropriate modifications, any enactment or rule of law that applies in relation to the recovery of any tax or duty imposed under the domestic law of the United Kingdom (including any enactment relating to penalties or interest on unpaid amounts).5The power to make regulations under this section is exercisable by statutory instrument.6A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.