{
  "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014",
  "json_url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014.json",
  "id": "uksi/2014/520",
  "title": "The International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014",
  "short_title": "International Tax Compliance (Crown Dependencies and Gibraltar) 2014",
  "long_title": "These Regulations are made to give effect to four agreements to improve international tax compliance. The agreements are those made between the Government of the United Kingdom of Great Britain and Northern Ireland, and each of the Government of the Isle of Man (agreement signed on 10th October 2013), the States of Guernsey (agreement signed on 22 October 2013), the Government of Jersey (agreement signed on 22nd October 2013) and the Government of Gibraltar (agreement signed on 21st November 2013).",
  "citation": "S.I. 2014/520",
  "type": "uksi",
  "year": "2014",
  "number": "520",
  "version": "current",
  "date": "2014-03-06",
  "revised": true,
  "valid_from": "2015-04-15",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/introduction",
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      "parent": null
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      "heading": "Introductory",
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      "heading": "Scope",
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      "status": null,
      "parent": null
    },
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      "path": "regulation/3",
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      "heading": "Scope: definition of “reporting financial institution”",
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      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "heading": "Scope: non-resident reporting financial institution’s UK representative",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "kind": "crossheading",
      "number": null,
      "heading": "Obligations in relation to financial accounts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "heading": "Identification obligations",
      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-6",
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      "heading": "Modification of due diligence requirements",
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      "number": "8A",
      "heading": "Electronic return system",
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      "extent": null,
      "status": null,
      "parent": "crossheading/obligations-in-relation-to-financial-accounts"
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    {
      "path": "regulation/9",
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      "heading": "Modifications for calendar years 2014 to 2016",
      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "crossheading/penalties-for-breach-of-obligations",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties for breach of obligations",
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      "path": "regulation/10",
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      "heading": "Penalties for failure to comply",
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      "status": null,
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      "path": "regulation/10A",
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      "number": "10A",
      "heading": "Daily default penalty",
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      "extent": null,
      "status": null,
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    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Penalties for inaccurate information",
      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/penalties-for-breach-of-obligations"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Matters to be disregarded in relation to liability to penalties",
      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/penalties-for-breach-of-obligations"
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    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Assessment of penalties",
      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/penalties-for-breach-of-obligations"
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      "path": "regulation/14",
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      "number": "14",
      "heading": "Right to appeal against penalty",
      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/penalties-for-breach-of-obligations"
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      "number": "15",
      "heading": "Procedure on appeal against penalty",
      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/penalties-for-breach-of-obligations"
    },
    {
      "path": "regulation/15A",
      "kind": "regulation",
      "number": "15A",
      "heading": "Increased daily default penalty",
      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-15A",
      "extent": null,
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      "path": "regulation/16",
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      "number": "16",
      "heading": "Enforcement of penalties",
      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/penalties-for-breach-of-obligations"
    },
    {
      "path": "crossheading/miscellaneous",
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
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      "number": "17",
      "heading": "Accounts with a negative value",
      "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-17",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "extent": "E+W+S+N.I.",
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