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The International Tax Compliance Regulations 2015
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- UK Statutory Instruments
- 2015 No. 878
- SCHEDULE 2
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Changes over time for: SCHEDULE 2
Version Superseded: 13/05/2020
Alternative versions:
- 15/04/2015- Amendment
- 20/11/2015- Amendment
- 17/05/2017
Point in time - 13/05/2020- Amendment
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Point in time view as at 17/05/2017.
Changes to legislation:
There are currently no known outstanding effects for the The International Tax Compliance Regulations 2015, SCHEDULE 2.
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Regulation 2(2)(a)
SCHEDULE 2U.K.Excluded accounts
This schedule has no associated Explanatory Memorandum
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.
F114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F1Sch. 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)
F115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F1Sch. 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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