# The International Tax Compliance (Amendment) Regulations 2017, 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
”

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Source: https://www.legislation.gov.uk/uksi/2017/598/regulation/19 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.