{
  "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-5",
  "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Exception to regulation 4 (requirement to provide specified information)",
  "text": "Regulation 4(2) does not apply—\n(a) to a case specified in a notice published by the Commissioners,\n(b) to specified information in respect of a specified international controlled transaction that has already been provided to an officer of Revenue and Customs in relation to that accounting period or underwriting year by a reporting entity under these Regulations, or\n(c) where the reporting entity is a—\n(i) charity, or\n(ii) company wholly owned by a charity within the meaning of section 200 of the Corporation Tax Act 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Charity” is defined in paragraph 1, and applies by virtue of paragraph 7, of Part 1 of Schedule 6 to the Finance Act 2010 (c. 13). Part 1 of the Finance Act 2010 was relevantly amended by paragraph 143(2)(a) and (b), (3), and (4), of Schedule 7 to the Charities Act 2011 (c. 25), section 125 of the Finance Act 2016 (c. 24), and section 344(1)(a) and (b) of the Finance (No. 2) Act 2023 (c. 30)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2010 c. 4; Section 200 was relevantly amended by section 35(4) of the Finance Act 2014 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1156/regulation/5",
    "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."
}