{
  "url": "https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016/regulation-4",
  "json_url": "https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016/regulation-4.json",
  "legislation": "uksi/2016/899",
  "legislation_title": "The International Tax Compliance (Client Notification) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Client exchange of tax information notifications",
  "text": "For regulation 13 (penalties for failure to comply with Regulations), substitute—\n“13. (1) A person is liable to a penalty of £3,000 if the person fails to comply with any obligation under regulations 12B to 12E.\n(2) A person is liable to a penalty of £300 if the person fails to comply with any other obligation under these Regulations.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/899/regulation/4",
    "retrieved_at": "2026-10-28T23:20:15.473636+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."
}