Regulation 12G Provision of informationF1
In order to determine whether or not the obligations arising under these Regulations have been complied with, an officer of Revenue and Customs may require a F2financial institution or UK representative to provide such information as the officer reasonably requires as specified by written notice.
The information required by notice under paragraph (1) must be provided—
within such period, being no less than 14 days, and
by such means and in such form,
as is reasonably required by the officer of Revenue and Customs.
Annotations
Textual amendments
- F1
Reg. 12G inserted (17.5.2017) by The International Tax Compliance (Amendment) Regulations 2017 (S.I. 2017/598), regs. 1(1), 8
- F2
Words in reg. 12G(1) substituted (16.7.2025) by The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 8
Notes on Part
Textual amendments
- F1
Reg. 12A cross-heading omitted (16.7.2025) by virtue of The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 7(1)