# Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, Division 2: Self-certification for New Entity Accounts

Extent: E+W+S+N.I.

With respect to New Entity Accounts, for the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may only rely on a self-certification from either the Account Holder or the Controlling Person.

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Source: https://www.legislation.gov.uk/eudr/2011/16/annex/II/division/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-16/annex-II/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.