# The International Tax Compliance (Amendment) Regulations 2017, Regulation 4: Amendment of regulation 2 (meaning of “reportable account”)


(1) In regulation 2(1)—
(a) at the end of sub-paragraph (b) omit “and”, and
(b) after sub-paragraph (b) insert—
“(ba) in relation to a reporting financial institution under the CRS, an account meeting the description at Section III(A) of the CRS, and”.
(2) In regulation 2(2)(c)(ii) for “paragraph (1)(b) or (c)” substitute “paragraph (1)(b), (ba) or (c)”.

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Source: https://www.legislation.gov.uk/uksi/2017/598/regulation/4 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.