# The International Tax Compliance (Amendment) Regulations 2019

S.I. 2019/881 · made 23 April 2019

The Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878) (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance.

Made under: Finance Act 2013 (Section 222)

PDFs: Printed copy https://openlegislation.uk/international-tax-compliance-amendment-regulations-2019/pdf/uksi_20190881_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/international-tax-compliance-amendment-regulations-2019/pdf/uksiem_20190881_en.pdf

## Introductory text

Taxes
Made 23rd April 2019
Laid before the House of Commons 24th April 2019
Coming into force 16th May 2019
The Treasury make these Regulations in exercise of the powers conferred by section 222(1) of the Finance Act 2013:

## 1 Citation and commencement

These Regulations may be cited as the International Tax Compliance (Amendment) Regulations 2019 and come into force on 16th May 2019.

## 2 Amendment to the International Tax Compliance Regulations 2015

(1) The International Tax Compliance Regulations 2015 are amended as follows.
(2) In regulation 1(3)(b)(i), for “at 9th May 2018”, substitute “at 16th May 2019”.

## Signature

Rebecca Harris
Mike Freer
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd April 2019

## Explanatory note

(This note is not part of the Regulations)
The Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878) (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance.
Regulation 2 extends the application of the principal Regulations to arrangements entered into by the United Kingdom for the exchange of financial account information with other jurisdictions up to 16th May 2019, the date when the Regulations come into force.
A Tax Information and Impact Note covering the principal Regulations was published on 18th March 2015 and is available on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2019/881 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2019
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.