{
  "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-18",
  "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Specification of description of information to be provided",
  "text": "(1) Information to which paragraph (2) applies is specified information.\n(2) This paragraph applies to information of a description that is specified in a notice published by the Commissioners.\n(3) A notice under paragraph (2) may specify information by reference to—\n(a) identifying details of the—\n(i) reporting entity;\n(ii) company;\n(iii) member;\n(iv) partnership;\n(v) syndicate;\n(vi) counter-party to the specified international controlled transaction;\n(b) specified international controlled transaction;\n(c) attribution of profits to a permanent establishment;\n(d) details of the financing arrangements related to the specified international controlled transaction;\n(e) transfer pricing analysis.\n(4) The Commissioners must publish a notice under paragraph (2).",
  "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/18",
    "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."
}