OpenLegislation

Regulation 4 When information is required to be disclosed

Original text. Later amendments are not shown.

The return required under regulation 3(2) must be made before the end of the period of 30 days beginning with the day after the day on which the intermediary—

(a)

makes the CRS avoidance arrangement or opaque offshore structure available for implementation, or

(b)

supplies relevant services in respect of the CRS avoidance arrangement or opaque offshore structure.