{
  "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-10",
  "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-10.json",
  "legislation": "uksi/2026/1156",
  "legislation_title": "The International Controlled Transaction Reporting Regulations 2026",
  "legislation_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Requirement to amend the specified information",
  "text": "(1) Paragraphs (2) and (3) apply where specified information has been provided to an officer of Revenue and Customs in accordance with these Regulations.\n(2) If, after the specified information is provided, it no longer meets the requirement of regulation 9, whether because—\n(a) the relevant return to which a specified international controlled transaction relates is amended,\n(b) an exception under regulation 15 no longer applies, or\n(c) for another reason,\nthe reporting entity must amend that specified information.\n(3) In all other cases, a reporting entity may amend that specified information.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1156/regulation/10",
    "retrieved_at": "2026-11-10T03:36:48.679649+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."
}