OpenLegislation

The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (revoked)

S.I. 2020/25 · Made 9 January 2020 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 28 March 2023.

Taxes

Made 9th January 2020

Laid before the House of Commons 13th January 2020

Coming into force 1st July 2020

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Annotations to the whole text

Textual amendments

F1

Regulations revoked (28.3.2023) by The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 (S.I. 2023/38), regs. 1, 21(a) (with reg. 5)

Contents

  1. Part 1: Introductory provisions Repealed
  2. 1Citation and commencement Repealed
  3. 2Interpretation Repealed
  4. Part 2: Reporting obligations Repealed
  5. 3Reporting obligations: UK intermediaries Repealed
  6. 4Reporting obligations: UK relevant taxpayers Repealed
  7. 5Annual reporting requirement Repealed
  8. 6Reportable information Repealed
  9. 7Legal professional privilege Repealed
  10. 8Arrangement reference number Repealed
  11. 9Electronic return system Repealed
  12. 10Evidence Repealed
  13. 11Provision of information Repealed
  14. 12Application of Annex IV of the DAC: hallmarks Repealed
  15. 13Employees Repealed
  16. Part 3: Penalties for breach of obligations Repealed
  17. 14Penalties for failure to comply with Regulations Repealed
  18. 15Determination of penalty by HMRC: initial penalty under regulation 14(1)(a)(i) Repealed
  19. 16Determination of penalty by First-tier Tribunal: daily penalty under regulation 14(1)(a)(ii) Repealed
  20. 17Determination of penalty by HMRC: further daily penalty under regulation 14(1)(b) and penalty in relation to annual report Repealed
  21. 18Time limits and treatment of penalties Repealed
  22. 19Appeals against penalty determinations by HMRC Repealed
  23. 20Special reduction Repealed
  24. 21Matters to be disregarded in relation to liability to penalties Repealed
  25. Signature
  26. Explanatory note

1Citation and commencementF1

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2InterpretationF1

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3Reporting obligations: UK intermediariesF1

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4Reporting obligations: UK relevant taxpayersF1

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5Annual reporting requirementF1

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6Reportable informationF1

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7Legal professional privilegeF1

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8Arrangement reference numberF1

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9Electronic return systemF1

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10EvidenceF1

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11Provision of informationF1

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12Application of Annex IV of the DAC: hallmarksF1

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13EmployeesF1

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14Penalties for failure to comply with RegulationsF1

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15Determination of penalty by HMRC: initial penalty under regulation 14(1)(a)(i)F1

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16Determination of penalty by First-tier Tribunal: daily penalty under regulation 14(1)(a)(ii)F1

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17Determination of penalty by HMRC: further daily penalty under regulation 14(1)(b) and penalty in relation to annual reportF1

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18Time limits and treatment of penaltiesF1

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19Appeals against penalty determinations by HMRCF1

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20Special reductionF1

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21Matters to be disregarded in relation to liability to penaltiesF1

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Signature

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Explanatory note

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .