{
  "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-9",
  "json_url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-9.json",
  "legislation": "uksi/2014/520",
  "legislation_title": "The International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Modifications for calendar years 2014 to 2016",
  "text": "(1) In relation to any reportable account—\n(a) there is no requirement to include in the return for the calendar year 2014 information about relevant total gross credits, and\n(b) there is no requirement to include in the return for the calendar year 2015 any information set out in regulation 8(5)(a)(ii).\n(2) In the case of preexisting accounts there is no requirement to include in the return for calendar years before 2017 any information set out in regulation 8(4)(b), (f) and (g) if the reporting financial institution does not hold that information.\n(3) In the case of the calendar year 2014 the reporting date is 31st May 2016.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 in force at 31.3.2014, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/520/regulation/9",
    "retrieved_at": "2026-10-29T00:24:31.607999+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."
}