{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-11",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-11.json",
  "legislation": "uksi/2017/598",
  "legislation_title": "The International Tax Compliance (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment of regulation 14 (daily default penalty)",
  "text": "In regulation 14—\n(a) before “If” insert “Subject to regulation 21”,\n(b) for “the person has been notified” substitute “the person liable to the penalty has been notified”, and\n(c) for “the person is liable” substitute “that person is liable”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/598/regulation/11",
    "retrieved_at": "2026-10-28T23:10:59.388047+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."
}