# The International Tax Compliance (Amendment) Regulations 2023

S.I. 2023/461 · made 24 April 2023

These Regulations amend the International Tax Compliance Regulations 2015 (“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-2023/pdf/uksi_20230461_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/international-tax-compliance-amendment-regulations-2023/pdf/uksiem_20230461_en.pdf

## Introductory text

Taxes
Made 24th April 2023
Laid before the House of Commons 25th April 2023
Coming into force 17th May 2023
The Treasury make these Regulations in exercise of the powers conferred by section 222 of the Finance Act 2013:

## 1 Citation and commencement

These Regulations may be cited as the International Tax Compliance (Amendment) Regulations 2023 and come into force on 17th May 2023.

## 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 “20th April 2022” substitute “19th April 2023”.

## Signature

Steve Double
Andrew Stephenson
Two of the Lords Commissioners of His Majesty’s Treasury
24th April 2023

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the International Tax Compliance Regulations 2015 (“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 19th April 2023, a date before these Regulations are made.
A Tax Information and Impact Note covering the International Tax Compliance Regulations 2015 was published on 18th March 2015 and is available on the HMRC website at https://www.gov.uk/government/publications/tax-administration-regulations-to-implement-the-uks-automatic-exchange-of-information-agreements. It remains an accurate summary of the impacts of the principal Regulations as amended.

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Source: https://www.legislation.gov.uk/uksi/2023/461 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2023
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.