The International Tax Compliance Regulations 2015

[F1Provision of informationU.K.

This section has no associated Explanatory Memorandum

12G.—(1) In order to determine whether or not the obligations arising under these Regulations have been complied with, an officer of Revenue and Customs may require a reporting financial institution, UK representative, specified financial institution or specified relevant person to provide such information as the officer reasonably requires as specified by written notice.

(2) The information required by notice under paragraph (1) must be provided—

(a)within such period, being no less than 14 days, and

(b)by such means and in such form,

as is reasonably required by the officer of Revenue and Customs.]

Textual Amendments