{
  "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-7",
  "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Form and manner",
  "text": "(1) The specified information must be provided in the form and manner identified in a notice published by the Commissioners.\n(2) When specified information is provided in accordance with paragraph (1), save as set out in a notice published by the Commissioners—\n(a) numerical data reflecting a percentage must be rounded to the nearest decimal place;\n(b) all other numerical data must be rounded to the nearest unit of measurement.\n(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.",
  "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/7",
    "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."
}