8 Time by which country-by-country reports are to be provided

Country-by-country reports and equivalent country-by-country reports required to be provided under these Regulations shall be provided to the Commissioners not later than 12 months after the last day of the fiscal year to which the country-by-country report or equivalent country-by-country report, as the case may be, relates, in either case being a fiscal year commencing on or after 1 January 2016.