Part 2 Requirement to disclose CRS avoidance arrangements and opaque offshore structures
Original text. Later amendments are not shown.
- 3Obligation on intermediary to disclose
- 4When information is required to be disclosed
- 5Legal professional privilege
- 6No obligation on intermediary to disclose to the extent information has already been disclosed
- 7Reportable taxpayer required to disclose in certain circumstances
- 8Disclosure of arrangements entered into on or after 25th June 2018 and before 28th March 2023
- 9Notification of disclosure
- 10Electronic return system
- 11Provision of information
- 12Employees