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 Enforcement (Disclosable Arrangements) Regulations 2020 (revoked)
Section 2Interpretation
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Section 3Reporting obligations: UK intermediaries
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Section 4Reporting obligations: UK relevant taxpayers
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Section 5Annual reporting requirement
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Section 6Reportable information
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Section 7Legal professional privilege
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Section 8Arrangement reference number
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Section 9Electronic return system
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Section 10Evidence
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Section 11Provision of information
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Section 12Application of Annex IV of the DAC: hallmarks
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Section 13Employees
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Section 14Penalties for failure to comply with Regulations
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Section 15Determination of penalty by HMRC: initial penalty under regulation 14(1)(a)(i)
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Section 16Determination of penalty by First-tier Tribunal: daily penalty under regulation 14(1)(a)(ii)
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Section 17Determination of penalty by HMRC: further daily penalty under regulation 14(1)(b) and penalty in relation to annual report
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Section 18Time limits and treatment of penalties
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Section 19Appeals against penalty determinations by HMRC
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Section 20Special reduction
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Section 21Matters to be disregarded in relation to liability to penalties
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21 sections
Cite this legislation
The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (revoked) (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2020-25
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