# The Penalties Relating to Offshore Matters and Offshore Transfers (Additional Information) Regulations 2017, Regulation 3: Additional information for the purposes of paragraph 9(1B)(d) of Schedule 24 to the Finance Act 2007, paragraph 12(2B)(d) of Schedule 41 to the Finance Act 2008 and paragraph 14(2B)(d) of Schedule 55 to the Finance Act 2009


The additional information required for the purposes of paragraph 9(1B)(d) of Schedule 24 to the Finance Act 2007, paragraph 12(2B)(d) of Schedule 41 to the Finance Act 2008 and paragraph 14(2B)(d) of Schedule 55 to the Finance Act 2009, is that a person (“P”) must—
(a) tell HMRC whether or not regulations 4 or 5 (or both) apply to P; and
(b) provide HMRC with the information specified in relation to those regulations set out in regulations 6 and 7 (as appropriate).

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Source: https://www.legislation.gov.uk/uksi/2017/345/regulation/3 (the official version)
Page: https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.