{
  "url": "https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/regulation-6",
  "json_url": "https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/regulation-6.json",
  "legislation": "uksi/2017/345",
  "legislation_title": "The Penalties Relating to Offshore Matters and Offshore Transfers (Additional Information) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Additional information to be provided to HMRC where regulation 4 applies to P",
  "text": "The additional information to be provided to HMRC where regulation 4 applies to P is—\n(a) the name and address of the enabler;\n(b) a description of the enabler’s conduct that encouraged, assisted or otherwise facilitated the conduct by P giving rise to the penalty in question;\n(c) a description of how the first contact between P and the enabler was made and how the contact was maintained during the times when the enabler’s conduct encouraged, assisted or otherwise facilitated the conduct by P giving rise to the penalty in question; and\n(d) a description of all documents held by P relating to the enabler’s conduct that encouraged, assisted or otherwise facilitated the conduct by P giving rise to the penalty in question.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/345/regulation/6",
    "retrieved_at": "2026-10-28T23:13:22.544661+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."
}