The International Tax Compliance Regulations 2015 No. 878

Regulation 1(3)(b)

SCHEDULE 1 U.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

[F1 Ghana]

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

F1 Word 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 2 U.K. Excluded accounts

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

Certain Retirement Accounts or Products U.K.

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

Marginal Citations

M1 2004 c. 12.

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.

Marginal Citations

M2 2005 c. 5.

Certain Tax-favoured Accounts and Products U.K.

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

Marginal Citations

M3 S.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

M4 2004 c. 6.

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

M5 1992 c. 40.

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

Marginal Citations

M6 2003 c. 1.

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.

F2 14.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F2 Sch. 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)

F2 15.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F2 Sch. 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)