Finance (No. 3) Bill (HC Bill 200)

(2) The claim in relation to which such a request is made is referred to as “the
foreign claim”.

(3) Such steps may be taken by or on behalf of the relevant UK authority to
35enforce the foreign claim as might be taken (whether or not by the relevant
UK authority) to enforce a corresponding UK claim.

(4) “Steps” includes any legal or administrative steps, whether by way of legal
proceedings, distress, diligence or otherwise.

(5) See paragraphs 7 and 8 for the meaning of “the relevant UK authority” and
40“corresponding UK claim”.

(6) The steps mentioned in sub-paragraph (3) include exercising any powers of
set-off that the relevant UK authority would have been entitled to exercise if
the foreign claim had been payable to it under an enactment.