Section 1Citation and commencement
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資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Statutory InstrumentNot in force
The International Tax Compliance (United States of America) Regulations 2013 (revoked)
Section 2Implementation of the treaty etc
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Section 3Scope: definition of “reporting financial institution”
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Section 4Scope: definition of “reportable account”
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Section 5Scope: non-resident reporting financial institution’s UK representative
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Section 6Identification obligation
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Section 7Modification of due diligence requirements
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Section 8Reporting obligation
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Section 9Modifications for calendar years 2014 to 2016
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Section 10Identification and disclosure obligations
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Section 11Reporting obligation
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Section 12Penalties for failure to comply otherwise than with regulation 11
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Section 13Penalties for inaccurate information: reportable accounts
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Section 14Penalties for failure to report or accurately report payments to non-participating financial institutions
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Section 15Matters to be disregarded in relation to liability to penalties
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Section 16Assessment of penalties
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Section 17Right to appeal against penalty
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Section 18Procedure on appeal against penalty
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Section 19Enforcement of penalties
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Section 20Accounts with a negative value
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Section 21Anti-avoidance
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Section 22Definitions
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22 sections
Cite this legislation
The International Tax Compliance (United States of America) Regulations 2013 (revoked) (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2013-1962
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com