# The International Tax Compliance (Client Notification) Regulations 2016, Regulation 5: Client exchange of tax information notifications


In regulation 18 (assessment of penalties)—
(a) in paragraph (3), for “13” substitute “13(2)”,
(b) in paragraph (4), after “regulation” insert “13(1),”, and
(c) in paragraph (4)(a), after “inaccuracy” insert “or failure”.

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Source: https://www.legislation.gov.uk/uksi/2016/899/regulation/5 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.