{
  "url": "https://openlegislation.uk/qualifying-private-placement-regulations-2015/regulation-7",
  "json_url": "https://openlegislation.uk/qualifying-private-placement-regulations-2015/regulation-7.json",
  "legislation": "uksi/2015/2002",
  "legislation_title": "The Qualifying Private Placement Regulations 2015",
  "legislation_url": "https://openlegislation.uk/qualifying-private-placement-regulations-2015",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Production of creditor certificates to HMRC and cancelled certificates",
  "text": "(1) An officer of Her Majesty’s Revenue and Customs (“a relevant officer”) may by a notification given to a debtor (“D”), require D to produce a creditor certificate to the officer.\n(2) A notification under paragraph (1) must—\n(a) describe the certificate to be produced; and\n(b) state the date (“the compliance date”) required for compliance (being a date not earlier than 28 days after the date on which the notification is given).\n(3) D must by the compliance date produce the certificate to the relevant officer.\n(4) Paragraph (5) applies where—\n(a) D fails to comply with paragraph (3); or\n(b) the relevant officer reasonably believes that a certificate produced by D is inaccurate in a material particular.\n(5) Where this paragraph applies, the relevant officer may by a notification given to D determine that a creditor certificate identified in the notification has no effect.\n(6) Where a notification is given under paragraph (5), the creditor certificate is of no effect on and from the date the notification is received by D.\n(7) A creditor certificate which is of no effect further to this regulation is a “cancelled certificate”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/2002/regulation/7",
    "retrieved_at": "2026-10-28T23:29:26.941420+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."
}