# The International Tax Compliance Regulations 2015, Regulation 12G: Provision of information


(1) 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 financial institution or UK representative to provide such information as the officer reasonably requires as specified by written notice.
(2) The information required by notice under paragraph (1) must be provided—
(a) within such period, being no less than 14 days, and
(b) by such means and in such form,
as is reasonably required by the officer of Revenue and Customs.

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