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6. The conditions referred to in regulation 3(4)(b) and 3(8)(c) are—
(a)the Ultimate Parent Entity is not required to file the equivalent of a country-by-country report in the jurisdiction in which it is resident for tax purposes in respect of the accounting period to which the report relates (or where the Ultimate Parent Entity is resident for tax purposes in more than one jurisdiction, no such requirement to file applies in any of those jurisdictions);
(b)the appropriate authority of the jurisdiction in which the Ultimate Parent Entity is resident for tax purposes has not entered into exchange arrangements with Revenue and Customs in respect of the accounting period to which the report relates (or where the Ultimate Parent Entity is resident for tax purposes in more than one jurisdiction, none of the appropriate authorities of those jurisdictions has entered into such arrangements);
(c)the appropriate authority of the jurisdiction in which the Ultimate Parent Entity has filed the equivalent of a country-by-country report has entered into exchange arrangements with Revenue and Customs but—
(i)in respect of the obligation on a UKEG in regulation 3(4), Revenue and Customs has notified the UKEG that the arrangements are not operating effectively; or
(ii)in respect of a CEG intending to file a county-by-country report further to regulation 3(8), the CEG has requested Revenue and Customs to confirm whether or not the arrangements are operating effectively and Revenue and Customs has notified the CEG that they are not.
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