{
  "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-11",
  "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-11.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/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Exception to regulation 10 (requirement to amend specified information)",
  "text": "Regulation 10(2)(a) does not apply where a relevant return is amended pursuant to any of—\n(a) paragraph 16, 30, 34, or 41, of Schedule 18 to the Finance Act 1998;\n(b) section 9C, 12ABB, 28B, or 30B, of the TMA 1970;\n(c) the following regulations of the Lloyd’s Underwriters (Tax) Regulations 2005—\n(i) regulation 5, limited to the application of paragraphs 16, and 34, and\n(ii) regulation 7, limited to the application of paragraph 41(2),\nof Schedule 18 to the Finance Act 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c. 36; Paragraph 16 was relevantly amended by paragraph 68(a) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) and section 119(4)(a) and (b) of the Finance Act 2008. Paragraph 30 was relevantly amended by paragraph 68(a) and (c) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005, paragraph 257 of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) and paragraph 24(2) and (3) of Schedule 15 to the Finance (No. 2) Act 2017 (c. 32). Paragraph 34 was relevantly amended by section 119(6) of the Finance Act 2008 and paragraph 30 of Schedule 15 to the Finance (No. 2) Act 2017. Paragraph 41 was relevantly amended by paragraph 68(a) and (c), of Schedule 4 to the Commissioners for Revenue and Customs Act 2005."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 9C was inserted by paragraph 4(1) of Schedule 29 to the Finance Act 2001 (c. 9) and was relevantly amended by paragraph 4 of Schedule 15 to the Finance (No. 2) Act 2017 (c. 32). Section 12ABB was inserted by paragraph 3(2) of Schedule 29 to the Finance Act 2001 and relevantly amended by section 119(2) of the Finance Act 2008. Section 28B was substituted by paragraph 9(1) of Schedule 29 to the Finance Act 2001 and was amended by paragraph 18 of Schedule 1 to The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), paragraph 13 of the Finance (No. 2) Act 2017, and paragraph 10(6) of Schedule 6 to the Finance Act 2018 (c. 3). Section 30B was inserted by paragraph 6 of Schedule 19 to the Finance Act 1994 (c. 9) and was relevantly amended by section 115(5) of the Finance Act 1995 (c. 4), paragraph 14(3) and (4), of Schedule 19 to the Finance Act 1998 (c. 36), paragraph 24(2), (3), and (4) of Schedule 29 to the Finance Act 2001, paragraph 4 of Schedule 39 to the Finance Act 2008 (c. 9), paragraph 17 of Schedule 15 to the Finance (No. 2) Act 2017, paragraph 10(7) of Schedule 6 to the Finance Act 2018."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2005/3338."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1156/regulation/11",
    "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."
}