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”