Annex
United Kingdom
The following Annex is added to Implementing Regulation (EU) 2015/2378:
ANNEX VII
Form referred to in Article 2a
The form for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements pursuant to Article 8a of Directive 2011/16/EU contains, in addition to the components listed in Article 8a(6) of that Directive, the following field:
- (a)
Ruling Reference.