# The International Tax Compliance (Amendment) Regulations 2017, Regulation 12: Amendment of regulation 15 (penalties for inaccurate information)


(1) In regulation 15(1)—
(a) for “A person” substitute “A reporting financial institution or UK representative”, and
(b) for “the person” substitute “the institution or representative”.
(2) In regulation 15(2)(b) omit “on the part of the person”.
(3) In regulation 15(3) and (4) for “person” substitute “reporting financial institution or UK representative”.

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Source: https://www.legislation.gov.uk/uksi/2017/598/regulation/12 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.