xmlns:atom="http://www.w3.org/2005/Atom"
PART 2 Requirement to disclose CRS avoidance arrangements and opaque offshore structures
PART 3 Penalties for breach of obligations
14.Determination of penalty by HMRC: initial penalty under regulation 13(1)(a)(i)
15.Determination of penalty by First-tier Tribunal: daily penalty under regulation 13(a)(ii)
16.Determination of penalty by HMRC: further daily penalty under regulation 13(1)(b)
20.Matters to be disregarded in relation to liability to penalties