{
  "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-13",
  "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-13.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/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendment deadline",
  "text": "(1) Where the reporting entity is not a managing agent—\n(a) for accounting periods ending on or before 30th September 2027, the amendment deadline is the later of—\n(i) 30th September 2029, and\n(ii) the date specified in a notice published by the Commissioners;\n(b) for accounting periods ending after 30th September 2027, the amendment deadline is the date by which the corresponding relevant return may be amended.\n(2) Where the reporting entity is a managing agent the amendment deadline is the later of—\n(a) the date required by regulation 5 of the Lloyd’s Underwriters (Tax) Regulations 2005, and\n(b) the date specified in a notice published by the Commissioners.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Where the relevant return is a company tax return, see paragraph 15 of Schedule 18 to the Finance Act 1998. Where the relevant return is a partnership return, see section 12ABA of the Taxes Management Act 1970 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2005/3338."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1156/regulation/13",
    "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."
}