The International Movement of Capital (Required Information) Regulations 2009
These regulations should be read with Schedule 17 of the Finance Act 2009 (chapter 10). Paragraph 4 of Schedule 17 imposes a reporting requirement in relation to certain events and transactions involving subsidiary companies which are not resident in the United Kingdom (see paragraph 8(1) and (2) of Schedule 17). The requirement is imposed on UK bodies corporate controlling one or more bodies corporate that are not resident in the United Kingdom.