{
  "url": "https://openlegislation.uk/international-movement-of-capital-required-information-regulations-2009/regulation-3",
  "json_url": "https://openlegislation.uk/international-movement-of-capital-required-information-regulations-2009/regulation-3.json",
  "legislation": "uksi/2009/2192",
  "legislation_title": "The International Movement of Capital (Required Information) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/international-movement-of-capital-required-information-regulations-2009",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Information",
  "text": "(1) Paragraphs (2) and (3) specify the information (in this regulation referred to as “the required information”) to be contained in the report which is required to be made to an officer of Revenue and Customs under paragraph 4(1) of Schedule 17.\n(2) The required information as it relates to a foreign subsidiary connected with the event or transaction is—\n(a) its name, and\n(b) the territory from the laws of which it derives its status as a body corporate.\n(3) The required information as it relates to an event or transaction is a full description of the event or transaction (and, in the case of a transaction, a full description of all the steps taken in the course of the transaction) and includes in particular—\n(a) the date on which the event took place or the transaction was carried out,\n(b) for a transaction, the name of each party to it,\n(c) the reason for the event or transaction, and\n(d) an estimate of the effect of the event or transaction on the liability to tax in the United Kingdom of the reporting body and of any group company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2192/regulation/3",
    "retrieved_at": "2026-10-29T03:06:55.326289+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."
}