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The International Tax Compliance (Amendment) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 598
- Regulation 19
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Amendment of regulation 24 (definitions)
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19. In the table in regulation 24(2)—
(a)for the following entries substitute—
| “CRS | regulation 1(3A)” |
| “custodial account | Section VIII(C)(3) of Annex I | Section VIII(C)(3) of the CRS | Article 1(1)(u)” |
(b)insert at the appropriate place—
| “related entity | regulation 3(4A) | Section VIII(E)(4) of Annex I | Section VIII(E)(4) of the CRS” |
| “reportable jurisdiction | Section VIII(D)(4) of the CRS” |
| “specified financial institution | regulation 12A(3) | |||
| specified relevant person | regulation 12A(4)” |
| “UK representative | regulation 11(2)” |
and,
(c)for the following entries substitute—
| “pre-existing account | regulation 3(4A) | Section VIII(C)(9) of Annex I | Section VIII(C)(9) of the CRS | Article 1(1)(aa) |
| pre-existing entity account | Section VIII(C)(13) of Annex I | Section VIII(C)(13) of the CRS | Section IV of Annex I” |
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