{
  "url": "https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/regulation-8",
  "json_url": "https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Additional information to be provided to HMRC where regulation 5 applies to P",
  "text": "(1) A description of a document provided in accordance with regulations 6 or 7 must (as far as it is reasonably practicable to do so) state in relation to the document—\n(a) the latest of the date when the document was made, prepared or, if appropriate, signed or executed;\n(b) the person who made or prepared it (and the person on whose behalf it was made or prepared if different);\n(c) the person who signed or executed the document (if appropriate);\n(d) the person to whom the document was given or sent (if appropriate);\n(e) a summary of its contents or the information recorded in the document;\n(f) the location of the document or where it may be inspected.\n(2) The requirement to provide a description of a document in accordance with regulations 6 or 7 may be met by the provision of the document in question to HMRC or a suitable copy of it.\n(3) The provision of a document (or a copy of it) to HMRC as described in paragraph (2) is without prejudice to any requirement to produce the document in question to HMRC or power of HMRC to require the production of the document.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 23 of Schedule 24 to the Finance Act 2007 (c. 11), paragraph 24(2) of Schedule 41 to the Finance Act 2008 (c. 9) and paragraph 27(3) of Schedule 55 to the Finance Act 2009 (c. 10) define “HMRC” as Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/345/regulation/8",
    "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."
}