The International Tax Compliance (Amendment) Regulations 2017

Amendment of regulation 14 (daily default penalty)

This section has no associated Explanatory Memorandum

11.  In regulation 14—

(a)before “If” insert “Subject to regulation 21”,

(b)for “the person has been notified” substitute “the person liable to the penalty has been notified”, and

(c)for “the person is liable” substitute “that person is liable”.