xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
1.Citation and commencement
2.Interpretation
3.Relevant foreign tax claim
4.Requests for recovery
5.Procedure on receipt of request
6.Requests for recovery - further provisions
7.Communication of information
8.Adjustment of a foreign claim
9.Cancellation or payment of a claim
10.Disputed claims
11.Claims determined in taxpayer’s favour
12.Limitation
13.Interest
14.Evidence
15.Enforcement in Scotland
Signature
Explanatory Note