# The International Tax Compliance (Amendment) Regulations 2017, Regulation 18: Amendment of regulation 23 (anti-avoidance)


In regulation 23—
(a) for “a person” substitute “a reporting financial institution, UK representative, specified financial institution or specified relevant person”, and
(b) for “the person” substitute “the institution or representative”.

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Source: https://www.legislation.gov.uk/uksi/2017/598/regulation/18 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.