OpenLegislation

Annex II COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATIONF1

United Kingdom

Original text. Later amendments are not shown.

  1. 1Change in circumstances
  2. 2Self-certification for New Entity Accounts
  3. 3Residence of a Financial Institution
  4. 4Account maintained
  5. 5Trusts that are Passive NFEs
  6. 6Address of Entity's principal office

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.