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The International Tax Compliance Regulations 2015

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Regulation 2(2)(a)

SCHEDULE 2U.K.Excluded accounts

This Atodlen has no associated Memorandwm Esboniadol

For the purposes of the DAC and the CRS the following are excluded accounts.

Certain Retirement Accounts or ProductsU.K.

1.  Pension schemes registered with HMRC under Part 4 of FA 2004 M1.

Marginal Citations

F12.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

3.  Immediate needs annuities within section 725 ITTOIA 2005 M2.U.K.

Marginal Citations

Certain Tax-favoured Accounts and ProductsU.K.

4.  An account within the meaning of the Individual Savings Account Regulations 1998 M3.

Marginal Citations

M3S.I. 1998/1870, relevantly amended by S.I. 2002/1974, 2007/2119, 2008/704, 2009/1994, 2010/2957, 2011/782 and 2011/1780.

5.  A child trust fund within the meaning of the Child Trust Funds Act 2004 M4.U.K.

Marginal Citations

F26.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

7.  Children's Bonds issued by the UK National Savings and Investments.U.K.

F38.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F49.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

10.  Tax Exempt Savings Plans issued by a friendly society within the meaning of the Friendly Societies Act 1992 M5.U.K.

Marginal Citations

11.  A share incentive plan approved by HMRC under Schedule 2 to ITEPA 2003 M6.U.K.

Marginal Citations

12.  A SAYE option scheme approved by HMRC under Schedule 3 to ITEPA 2003.U.K.

13.  A CSOP scheme approved by HMRC under Schedule 4 to ITEPA 2003.U.K.

F514.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F515.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

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