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Regulation 19 Amendment of regulation 24 (definitions)

Original text. Later amendments are not shown.

In the table in regulation 24(2)—

(a)

for the following entries substitute—

“

CRSregulation 1(3A)

”

“

custodial accountSection VIII(C)(3) of Annex ISection VIII(C)(3) of the CRSArticle 1(1)(u)

”

(b)

insert at the appropriate place—

“

related entityregulation 3(4A)Section VIII(E)(4) of Annex ISection VIII(E)(4) of the CRS

”

“

reportable jurisdictionSection VIII(D)(4) of the CRS

”

“

specified financial institutionregulation 12A(3)
specified relevant personregulation 12A(4)

”

“

UK representativeregulation 11(2)

”

and,

(c)

for the following entries substitute—

“

pre-existing accountregulation 3(4A)Section VIII(C)(9) of Annex ISection VIII(C)(9) of the CRSArticle 1(1)(aa)
pre-existing entity accountSection VIII(C)(13) of Annex ISection VIII(C)(13) of the CRSSection IV of Annex I

”