
2020 No. 25
Taxes
The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (revoked)
Made 9th January 2020
Laid before the House of Commons 13th January 2020
Coming into force 1st July 2020
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PART 1 Introductory provisions
Citation and commencement
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Interpretation
2 
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PART 2 Reporting obligations
Reporting obligations: UK intermediaries
3 
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Reporting obligations: UK relevant taxpayers
4 
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Annual reporting requirement
5 
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Reportable information
6 
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Legal professional privilege
7 
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Arrangement reference number
8 
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Electronic return system
9 
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Evidence
10 
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Provision of information
11 
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Application of Annex IV of the DAC: hallmarks
12 
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Employees
13 
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PART 3 Penalties for breach of obligations
Penalties for failure to comply with Regulations
14 
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Determination of penalty by HMRC: initial penalty under regulation 14(1)(a)(i)
15 
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Determination of penalty by First-tier Tribunal: daily penalty under regulation 14(1)(a)(ii)
16 
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Determination of penalty by HMRC: further daily penalty under regulation 14(1)(b) and penalty in relation to annual report
17 
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Time limits and treatment of penalties
18 
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Appeals against penalty determinations by HMRC
19 
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Special reduction
20 
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Matters to be disregarded in relation to liability to penalties
21 
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