{
  "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015",
  "json_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015.json",
  "id": "uksi/2015/1986",
  "title": "The Enforcement by Deduction from Accounts (Prescribed Information) Regulations 2015",
  "short_title": "Enforcement by Deduction from Accounts (Prescribed Information) 2015",
  "long_title": "These Regulations prescribe information for the purposes of Schedule 8 to the Finance (No.2) Act 2015 (2015 c.33) (“the Schedule”). One of the requirements of the Schedule is that information that has been prescribed in regulations must be given by a deposit-taker to HMRC in certain specific circumstances.",
  "citation": "S.I. 2015/1986",
  "type": "uksi",
  "year": "2015",
  "number": "1986",
  "version": "current",
  "date": "2015-12-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and extent",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Information",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Prescribed information in respect of an information notice",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Prescribed information in respect of a hold notice where an account is an affected account",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Prescribed information in respect of a hold notice where an account is not affected account",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2015-12-09",
      "size": 38767,
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/pdf/uksi_20151986_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2015/1986/pdfs/uksi_20151986_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2015-12-15",
      "size": 83965,
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/pdf/uksiem_20151986_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2015/1986/pdfs/uksiem_20151986_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2015/33",
      "title": "Finance (No. 2) Act 2015",
      "url": "https://openlegislation.uk/finance-no-2-act-2015",
      "provisions": [
        "schedule/8/paragraph/3",
        "schedule/8/paragraph/8",
        "schedule/8/paragraph/23"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1986",
    "retrieved_at": "2026-10-28T23:29:32.965797+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."
}