Section 7 | General regulations

(1)The Commissioners for Her Majesty's Revenue and Customs may make regulations generally for carrying out the provisions of the treaty sections or any double taxation arrangements.

(2)Regulations under subsection (1) may in particular provide for securing that relief from taxation imposed by the law of the territory to which any double taxation arrangements relate does not enure for the benefit of persons not entitled to that relief.

(3)Subsection (4) applies to tax if—

(a)the tax is deductible from a payment but, in order to comply with double taxation arrangements, has not been deducted, and

(b)it is discovered that the arrangements did not apply to that payment.

(4)Regulations under subsection (1) may in particular provide for authorising recovery of tax to which this subsection applies—

(a)by assessment on the person entitled to the payment from which the tax is not deducted, or

(b)by deduction from subsequent payments.

(5)In subsection (1) “the treaty sections” means—

sections 2 to 6,

section 134(1), and

section 134(3) to (6) so far as relating to section 134(1).

(6)This section does not apply in relation to—

(a)petroleum revenue tax, or

(b)taxes imposed by the law of a territory outside the United Kingdom that—

(i)are of a similar character to petroleum revenue tax, and

(ii)are not of a similar character to income tax, corporation tax or capital gains tax.