The Data-gathering (Ongoing Data: Interest and Payment Card Transactions) Regulations 2026
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Change 1
15 Obligation in relation to special identifying information
(1) This regulation applies to a person who, but for paragraph 2(1) of Schedule 23 to the Finance Act 2026 (data within possession or power), would be required by regulation 3(2) or (4), 4(2) or 7(3) to provide special identifying information. (2) The person must— (a) make reasonable efforts to obtain the information, and (b) provide such of the information as is obtained as a result of those efforts to HMRC as soon as possible after it has been obtained. (3) Regulations 5 and 6 apply to the provision of information in pursuance of paragraph (2)(b) as they as they apply to the provision of ongoing data by a relevant person.
15 Obligation in relation to special identifying information
(1) This regulation applies to a person who, but for paragraph 2(1) of Schedule 23 to the Finance Act 2026 (data within possession or power), would be required by regulation 3(2) or (4), 4(2) or 7(3) to provide special identifying information. (2) The person must— (a) make reasonable efforts to obtain the information, and (b) provide such of the information as is obtained as a result of those efforts to HMRC as soon as possible after it has been obtained. (3) Regulations 5 and 6 apply to the provision of information in pursuance of paragraph (2)(b) as they as they apply to the provision of ongoing data by a relevant person.
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