- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (20/11/2015)
- Gwreiddiol (a wnaed Fel)
The International Tax Compliance Regulations 2015
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- Offerynnau Statudol y Deyrnas Unedig
- 2015 No. 878
- Schedules only
Pa Fersiwn
Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Rhagor o Adnoddau
Changes over time for: The International Tax Compliance Regulations 2015 (Schedules only)
Version Superseded: 30/09/2016
Alternative versions:
Status:
Point in time view as at 20/11/2015.
Changes to legislation:
There are currently no known outstanding effects for the The International Tax Compliance Regulations 2015.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Regulation 1(3)(b)
SCHEDULE 1U.K.Participating jurisdictions
The participating jurisdictions for the purposes of the CRS are set out in the following list.
| Albania |
| Andorra |
| Anguilla |
| Antigua and Barbuda |
| Argentina |
| Aruba |
| Austria |
| Australia |
| The Bahamas |
| Barbados |
| Belgium |
| Belize |
| Bermuda |
| Brazil |
| British Virgin Islands |
| Brunei Darussalam |
| Bulgaria |
| Canada |
| Cayman Islands |
| Chile |
| China |
| Colombia |
| Costa Rica |
| Croatia |
| Curacao |
| Cyprus |
| Czech Republic |
| Denmark |
| Dominica |
| Estonia |
| Faroe Islands |
| Finland |
| France |
| Germany |
| [F1Ghana] |
| Gibraltar |
| Greece |
| Greenland |
| Grenada |
| Guernsey |
| Hong Kong (China) |
| Hungary |
| Iceland |
| India |
| Indonesia |
| Ireland |
| Isle of Man |
| Israel |
| Italy |
| Japan |
| Jersey |
| Korea |
| Latvia |
| Liechtenstein |
| Lithuania |
| Luxembourg |
| Macao (China) |
| Malaysia |
| Malta |
| Marshall Islands |
| Mauritius |
| Mexico |
| Monaco |
| Montserrat |
| Netherlands |
| New Zealand |
| Niue |
| Norway |
| Poland |
| Portugal |
| Qatar |
| Romania |
| Russian Federation |
| Saint Kitts and Nevis |
| Saint Lucia |
| Saint Vincent and the Grenadines |
| Samoa |
| San Marino |
| Saudi Arabia |
| Seychelles |
| Singapore |
| Sint Maarten |
| Slovak Republic |
| Slovenia |
| South Africa |
| Spain |
| Sweden |
| Switzerland |
| Trinidad and Tobago |
| Turkey |
| Turks and Caicos Islands |
| United Arab Emirates |
| Uruguay |
Textual Amendments
F1Word in Sch. 1 inserted (20.11.2015) by The International Tax Compliance (Amendment) Regulations 2015 (S.I. 2015/1839), regs. 1, 2(6)
Regulation 2(2)(a)
SCHEDULE 2U.K.Excluded accounts
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
2. Non-registered pension arrangements where the annual contributions are limited to £50,000 and funds contributed cannot be accessed before the age of 55 except in circumstances of serious ill health.U.K.
3. Immediate needs annuities within section 725 ITTOIA 2005 M2.U.K.
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.
6. Premium Bonds issued by the UK National Savings and Investments.U.K.
7. Children's Bonds issued by the UK National Savings and Investments.U.K.
8. Fixed Interest Savings Certificates issued by UK National Savings and Investments.U.K.
9. Index Linked Savings Certificates issued by UK National Savings and Investments.U.K.
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.
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.
F214. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F2Sch. 2 paras. 14, 15 omitted (20.11.2015) by virtue of The International Tax Compliance (Amendment) Regulations 2015 (S.I. 2015/1839), regs. 1, 2(7)
F215. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F2Sch. 2 paras. 14, 15 omitted (20.11.2015) by virtue of The International Tax Compliance (Amendment) Regulations 2015 (S.I. 2015/1839), regs. 1, 2(7)
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