{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-8",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Insertion of regulation 12G (provision of information)",
  "text": "After regulation 12F insert—\n“Provision of information\n12G. (1) In order to determine whether or not the obligations arising under these Regulations have been complied with, an officer of Revenue and Customs may require a reporting financial institution, UK representative, specified financial institution or specified relevant person to provide such information as the officer reasonably requires as specified by written notice.\n(2) The information required by notice under paragraph (1) must be provided—\n(a) within such period, being no less than 14 days, and\n(b) by such means and in such form,\nas is reasonably required by the officer of Revenue and Customs.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 12F was inserted by S.I. 2016/899."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/598/regulation/8",
    "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."
}