{
  "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-9",
  "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Consistency with the relevant return and accuracy",
  "text": "(1) Specified information provided under these regulations must be accurate.\n(2) Information is accurate if it is consistent with the analysis used to complete the relevant return, correctly reflects the matters to which it relates and does not contain any material error or omission.\n(3) Where the relevant return is a partnership return, paragraph (1) applies to the specified information related to the calculation of profits and losses carried out in accordance with section 1259 of the CTA 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See the definition of “relevant return” in regulation 2(1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1156/regulation/9",
    "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."
}