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 2014 (revoked)
Section 2Implementation of the treaty etc
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Section 3Meaning of “reporting financial institution”
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Section 4Meaning of “depository institution”
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Section 5Meaning of “investment entity”
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Section 6Meaning of “custodial institution”
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Section 7Meaning of “relevant holding company”
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Section 8Meaning of “treasury company”
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Section 9Meaning of “reportable account”
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Section 10Non-resident reporting financial institution’s UK representative
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Section 11Identification obligation
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Section 12Reporting obligation
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Section 13Modifications for calendar years 2014 to 2016
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Section 14Identification and disclosure obligations
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Section 15Reporting obligation: payments to non-participating financial institutions
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Section 16Penalties for failure to comply with Regulations
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Section 17Daily default penalty
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Section 18Penalties for inaccurate information: reportable accounts
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Section 19Penalties for failure to report or accurately report payments to non-participating financial institutions
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Section 20Matters to be disregarded in relation to liability to penalties
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Section 21Assessment of penalties
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Section 22Right to appeal against penalty
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Section 23Procedure on appeal against penalty
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Section 24Increased daily default penalty
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Section 25Enforcement of penalties
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Section 26Accounts with a negative value
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Section 27Anti-avoidance
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Section 28Definitions
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Section 29Revocation
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29 sections
Cite this legislation
The International Tax Compliance (United States of America) Regulations 2014 (revoked) (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2014-1506
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