{
  "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22E",
  "json_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22E.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/22E",
  "kind": "regulation",
  "number": "22E",
  "heading": "Penalties for failure to provide notification to individual reportable persons",
  "text": "If a reporting financial institution or UK representative fails to comply with regulation 10 (notification to individual reportable persons), the reporting financial institution or UK representative is liable—\n(a) to a penalty not exceeding £100 for each reportable person in respect of which one or more failures have occurred, and\n(b) if any of the failures continue after notice of an assessment of a penalty under paragraph (a) is issued, to a penalty or penalties not exceeding £100 for each subsequent day on which any of the failures continue.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 22A-22N inserted (16.7.2025) by The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 12"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/878/regulation/22E",
    "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."
}