# The International Controlled Transaction Reporting Regulations 2026, Regulation 11: Exception to regulation 10 (requirement to amend specified information)


Regulation 10(2)(a) does not apply where a relevant return is amended pursuant to any of—
(a) paragraph 16, 30, 34, or 41, of Schedule 18 to the Finance Act 1998;
(b) section 9C, 12ABB, 28B, or 30B, of the TMA 1970;
(c) the following regulations of the Lloyd’s Underwriters (Tax) Regulations 2005—
(i) regulation 5, limited to the application of paragraphs 16, and 34, and
(ii) regulation 7, limited to the application of paragraph 41(2),
of Schedule 18 to the Finance Act 1998.

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Source: https://www.legislation.gov.uk/uksi/2026/1156/regulation/11 (the official version)
Page: https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.