The Recovery of Foreign Taxes (Amendment) Regulations 2010
These Regulations amend the Recovery of Foreign Taxes Regulations 2007 (S.I. 2007/3507), principally in order to make clear that, if the relevant international arrangements so provide, interest shall be charged on the tax and penalty elements of a foreign claim in the same way as it is charged on a UK income tax debt (regulation 6 in conjunction with regulations 3(3), 3(4) and 4).