Amendment of regulation 24 (definitions)19

In the table in regulation 24(2)—

a

for the following entries substitute—

CRS

regulation 1(3A)

custodial account

Section VIII(C)(3) of Annex I

Section VIII(C)(3) of the CRS

Article 1(1)(u)

b

insert at the appropriate place—

related entity

regulation 3(4A)

Section VIII(E)(4) of Annex I

Section VIII(E)(4) of the CRS

reportable jurisdiction

Section VIII(D)(4) of the CRS

specified financial institution

regulation 12A(3)

specified relevant person

regulation 12A(4)

UK representative

regulation 11(2)

and,

c

for the following entries substitute—

pre-existing account

regulation 3(4A)

Section VIII(C)(9) of Annex I

Section VIII(C)(9) of the CRS

Article 1(1)(aa)

pre-existing entity account

Section VIII(C)(13) of Annex I

Section VIII(C)(13) of the CRS

Section IV of Annex I