Introductory Text
1.Citation and commencement
2.Interpretation
3.Filing of CBC reports
4.Threshold requirement
5.United Kingdom country-by-country report and United Kingdom Entity
6.Conditions that apply for the purposes of regulation 3(4)(b) and 3(8)(c)
7.Commissioners’ directions
8.Form and method of filing of CBC reports
9.CBC report filing presumptions
10.Reporting entities
11.Provision of information
12.Penalties for failure to comply with Regulations
13.Daily default penalty
14.Penalties for inaccurate information
15.Matters to be disregarded in relation to liability to penalties
16.Assessment of penalties
17.Right to appeal against penalty
18.Procedure on appeal against penalty
19.Application for increased daily default penalty
20.Payment and enforcement of penalties
21.Anti-avoidance
Signature
Explanatory Note