INTM701200 - International movements of capital: Regulations
S.I. 2009 / No. 2192
In accordance with the power conferred by FA09/SCH 17/Para 14(1), the regulations have effect in relation to events which take place on or after 1 July 2009 and to transactions which are carried out on or after that date. The earliest date by which a report is required is 1st April 2010 (see INTM701100).