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