{
  "url": "https://openlegislation.uk/capital-requirements-country-by-country-reporting-regulations-2013/regulation-3",
  "json_url": "https://openlegislation.uk/capital-requirements-country-by-country-reporting-regulations-2013/regulation-3.json",
  "legislation": "uksi/2013/3118",
  "legislation_title": "The Capital Requirements (Country-by-Country Reporting) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/capital-requirements-country-by-country-reporting-regulations-2013",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interim reporting obligation",
  "text": "(1) Institutions and relevant FCA investment firms shall publish information in accordance with regulation 2(2) to (6) on or before 1st July 2014 with the exception of the information in regulation 2(4)(d) to (f).\n(2) Global systemically important institutions incorporated in the United Kingdom shall submit the information specified in regulation 2(4)(d) to (f) ... to Her Majesty’s Revenue and Customs on or before 1st July 2014.\n(3) The information referred to in paragraph (2) shall be submitted in accordance with accepted accounting standards on a consolidated basis for each country in which the global systemically important institution has a subsidiary or branch or both and shall relate to that institution’s period of account ending immediately prior to the date the information is submitted.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 3(1) inserted (1.1.2022) by Financial Services Act 2021 (c. 22), s. 49(5), Sch. 1 para. 53; S.I. 2021/671, reg. 5(1)(b) (with reg. 5(2)) (as amended by S.I. 2021/1163, regs. 1(2), 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 3(2) omitted (31.12.2020) by virtue of The Capital Requirements (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1401), regs. 1(3), 32 (with savings in S.I. 2019/680, reg. 11); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 1.1.2014, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/3118/regulation/3",
    "retrieved_at": "2026-10-29T00:32:30.559080+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}