{
  "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-17",
  "json_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-17.json",
  "legislation": "uksi/2023/817",
  "legislation_title": "The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Penalties for inaccurate or incomplete reports",
  "text": "If a reporting platform operator makes a report under regulation 4(1) (reporting of information) which contains inaccurate information, or which is incomplete, the reporting platform operator is liable to a penalty not exceeding £100 for each reportable seller in respect of which the information in the report is inaccurate or incomplete, where—\n(a) the inaccuracy or incompleteness is deliberate,\n(b) the inaccuracy or incompleteness is due to a failure to take reasonable care, or\n(c) the reporting platform operator discovers the inaccuracy or incompleteness some time later and fails to take reasonable steps to inform HMRC.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 17 in force at 1.1.2024, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/817/regulation/17",
    "retrieved_at": "2026-10-28T21:42:27.854993+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."
}