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Section VIII DEFINED TERMSF1

United Kingdom

Original text. Later amendments are not shown.

The following terms have the meanings set forth below:

  1. AReporting Financial Institution
  2. BNon-Reporting Financial Institution
  3. CFinancial Account
  4. DReportable Account
  5. EMiscellaneous

Annotations

Textual amendments

F1

Inserted by Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.