{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-19",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-19.json",
  "legislation": "uksi/2017/598",
  "legislation_title": "The International Tax Compliance (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Amendment of regulation 24 (definitions)",
  "text": "In the table in regulation 24(2)—\n(a) for the following entries substitute—\n“\nCRS\nregulation 1(3A)\n”\n“\ncustodial account\nSection VIII(C)(3) of Annex I\nSection VIII(C)(3) of the CRS\nArticle 1(1)(u)\n”\n(b) insert at the appropriate place—\n“\nrelated entity\nregulation 3(4A)\nSection VIII(E)(4) of Annex I\nSection VIII(E)(4) of the CRS\n”\n“\nreportable jurisdiction\nSection VIII(D)(4) of the CRS\n”\n“\nspecified financial institution\nregulation 12A(3)\nspecified relevant person\nregulation 12A(4)\n”\n“\nUK representative\nregulation 11(2)\n”\nand,\n(c) for the following entries substitute—\n“\npre-existing account\nregulation 3(4A)\nSection VIII(C)(9) of Annex I\nSection VIII(C)(9) of the CRS\nArticle 1(1)(aa)\npre-existing entity account\nSection VIII(C)(13) of Annex I\nSection VIII(C)(13) of the CRS\nSection IV of Annex I\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/598/regulation/19",
    "retrieved_at": "2026-10-28T23:10:59.388047+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}