- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/09/2016)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 30/09/2016.
There are currently no known outstanding effects for the The International Tax Compliance Regulations 2015, Section 12F.
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12F.—(1) A client exchange of tax information notification is made to a specified client or an individual to whom regulation 12E(2) applies if—
(a)it is in the form set out in Part 1 of Schedule 3,
(b)it is accompanied by a covering message which includes—
(i)the name of the specified client, and
(ii)the statement set out in the relevant paragraph of Part 2 of that Schedule, and
(c)it is given in accordance with paragraph (3) or (4).
(2) The relevant paragraph in Part 2 of Schedule 3 is—
(a)paragraph 2 in the case of a client exchange of tax information notification made by a specified financial institution or an overseas person who would be a specified financial institution if they carried on business in the United Kingdom, or
(b)paragraph 3 in the case of a client exchange of tax information notification made by a specified relevant person or an overseas person who would be a specified relevant person if they carried on business in the United Kingdom.
(3) A client exchange of tax information notification is given in accordance with this paragraph if it is sent or supplied in a paper copy.
(4) A client exchange of tax information notification is given in accordance with this paragraph if it is given by email by a specified relevant person who—
(a)wholly or mainly communicated with individuals by e-mail when providing advice or services to them in the relevant period, and
(b)reasonably believes that the specified client will become aware of the content of a client exchange of tax information notification given to them by e-mail.
(5) If it appears appropriate to a specified financial institution, a specified relevant person or an overseas person, the client exchange of tax information notification and covering message set out in Schedule 3 may be translated into a language other than English or produced in a Braille or audible form.]
Textual Amendments
F1Regs. 12A-12F and cross-heading inserted (30.9.2016) by The International Tax Compliance (Client Notification) Regulations 2016 (S.I. 2016/899), regs. 1, 3
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