# The International Tax Compliance Regulations 2015, Regulation 12: Use of service providers


A reporting financial institution may use a service provider to undertake the due diligence requirements under regulations 3 to 5 and the reporting obligations under regulations 6 and 9, but in such cases those obligations continue to be the obligations of the institution.

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Source: https://www.legislation.gov.uk/uksi/2015/878/regulation/12 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.