{
  "url": "https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016/regulation-5",
  "json_url": "https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Client exchange of tax information notifications",
  "text": "In regulation 18 (assessment of penalties)—\n(a) in paragraph (3), for “13” substitute “13(2)”,\n(b) in paragraph (4), after “regulation” insert “13(1),”, and\n(c) in paragraph (4)(a), after “inaccuracy” insert “or failure”.",
  "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/5",
    "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."
}