OpenLegislation

Regulation 7 Form and manner

Original text. Later amendments are not shown.

(1)

The specified information must be provided in the form and manner identified in a notice published by the Commissioners.

(2)

When specified information is provided in accordance with paragraph (1), save as set out in a notice published by the Commissioners—

(a)

numerical data reflecting a percentage must be rounded to the nearest decimal place;

(b)

all other numerical data must be rounded to the nearest unit of measurement.

(3)

Where required in a notice published by the Commissioners, specified information relating to one or more specified international controlled transactions must be aggregated and provided to an officer of Revenue and Customs in a single entry.