{
  "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12GA",
  "json_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12GA.json",
  "legislation": "uksi/2015/878",
  "legislation_title": "The International Tax Compliance Regulations 2015",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015",
  "path": "regulation/12GA",
  "kind": "regulation",
  "number": "12GA",
  "heading": "Provision of a valid self-certification",
  "text": "Where a reporting financial institution requests a self-certification from an individual account holder, an entity account holder or a controlling person of an entity account holder (a ‘self-certification provider’), the self-certification provider must provide the self-certification requested—\n(a) in the case of a self-certification under the CRS, in accordance with the requirements of Sections III to VI and the commentary on those sections, and\n(b) in the case of a self-certification under the FATCA agreement, in accordance with the requirements of Annex 1 to that agreement.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 12GA inserted (16.7.2025) by The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/878/regulation/12GA",
    "retrieved_at": "2026-10-28T23:40:26.984158+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."
}