http://www.legislation.gov.uk/uksi/2013/1962/regulation/1/made

The International Tax Compliance (United States of America) Regulations 2013

en

King's Printer of Acts of Parliament

2015-07-02

TAXES

These Regulations are made to give effect to the agreement reached between the Government of the United Kingdom and the Government of the United States of America to improve international tax compliance and to implement FATCA (the provisions commonly known as the Foreign Account Tax Compliance Act in the enactment of the United States of America called the Hiring Incentives to Restore Employment Act), signed on 12th September 2012 (“the agreement”).