Regulation 19 Amendment of regulation 24 (definitions)
In the table in regulation 24(2)—
(a)
for the following entries substitute—
“
CRS regulation 1(3A) ”
“
custodial account Section VIII(C)(3) of Annex I Section VIII(C)(3) of the CRS Article 1(1)(u) ”
(b)
insert at the appropriate place—
“
related entity regulation 3(4A) Section VIII(E)(4) of Annex I Section VIII(E)(4) of the CRS ”
“
reportable jurisdiction Section VIII(D)(4) of the CRS ”
“
specified financial institution regulation 12A(3) specified relevant person regulation 12A(4) ”
“
UK representative regulation 11(2) ”
and,
(c)
for the following entries substitute—
“
pre-existing account regulation 3(4A) Section VIII(C)(9) of Annex I Section VIII(C)(9) of the CRS Article 1(1)(aa) pre-existing entity account Section VIII(C)(13) of Annex I Section VIII(C)(13) of the CRS Section IV of Annex I ”