Client exchange of tax information notifications
This section has no associated Explanatory Memorandum
6. In the table in regulation 24(2) (definitions)—
(a)after the entry for “financial institution”, insert—
| “high value account | Section VIII(C)(15) of Annex I | Section VIII(C)(15) of the CRS | Section II(D) of Annex I | |
| NFE | Section VIII(D)(6) of Annex I | Section VIII(D)(7) of the CRS” |
and,
(b)after the entry for “non-participating financial institution”, insert—
| “non-reporting financial institution | Section VIII(B)(1) of Annex I | Section VIII(B)(1) of the CRS” |