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Section X IMPLEMENTATION DATES AS REGARDS REPORTING FINANCIAL INSTITUTIONS LOCATED IN AUSTRIAF1

United Kingdom

Original text. Later amendments are not shown.

In the case of Reporting Financial Institutions located in Austria, all references to ‘ 2016 ’ and ‘ 2017 ’ in this Annex should be read as references to ‘ 2017 ’ and ‘ 2018 ’ respectively.

In the case of Pre-existing Accounts held by Reporting Financial Institutions located in Austria, all references to ‘ 31 December 2015 ’ in this Annex should be read as references to ‘ 31 December 2016 ’ .

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.