{
  "url": "https://openlegislation.uk/capital-requirements-country-by-country-reporting-regulations-2013/regulation-5",
  "json_url": "https://openlegislation.uk/capital-requirements-country-by-country-reporting-regulations-2013/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Prior disclosure: prevention of duplication",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Where the information referred to in regulation 2(4) relating to an institution or relevant FCA investment firm has already been published in the United Kingdom in accordance with regulation 2(2), (3) and (5) to (7) the institution or firm shall be treated as having met the obligation in regulation 2(1) provided the institution or firm publishes where that information can be obtained.\n(4) Where the information referred to in regulation 2(4)(a) to (c) relating to an institution or relevant FCA investment firm has already been published in the United Kingdom in accordance with regulation 2(2), (3), (5) and (6) the institution or firm shall be treated as having met the obligation in regulation 3(1) provided the institution or firm publishes where that information can be obtained.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 5(1)(2) omitted (31.12.2020) by virtue of The Capital Requirements (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1401), regs. 1(3), 33 (with savings in S.I. 2019/680, reg. 11); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 5(3) inserted (1.1.2022) by Financial Services Act 2021 (c. 22), s. 49(5), Sch. 1 para. 55(2)(a); 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": "F3",
      "text": "Words in reg. 5(3) inserted (1.1.2022) by Financial Services Act 2021 (c. 22), s. 49(5), Sch. 1 para. 55(2)(b); 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": "F4",
      "text": "Words in reg. 5(4) inserted (1.1.2022) by Financial Services Act 2021 (c. 22), s. 49(5), Sch. 1 para. 55(3)(a); 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": "F5",
      "text": "Words in reg. 5(4) inserted (1.1.2022) by Financial Services Act 2021 (c. 22), s. 49(5), Sch. 1 para. 55(3)(b); S.I. 2021/671, reg. 5(1)(b) (with reg. 5(2)) (as amended by S.I. 2021/1163, regs. 1(2), 2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 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/5",
    "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."
}