Regulation 1 Citation, commencement and effect

These Regulations may be cited as the International Tax Compliance (Amendment) Regulations 2025 and, subject to paragraph (2), come into force on 16th July 2025.

Regulations 3(a), 3(b), 3(d), 5 and 14(b)(ii) to (v) do not have effect in relation to reporting obligations under regulation 6 of the International Tax Compliance Regulations 2015^f1 for the calendar year 2025 and previous calendar years.