Regulation 10 Amendment of regulation 12H (liable persons)
In regulation 12H—
(a)
in paragraph (1), for “regulations 13,14,15 and 16”, substitute “these regulations”;
(b)
in paragraph (1)(a), for “reporting financial institution, UK representative or specified financial institution”, substitute “financial institution or UK representative”;
(c)
in paragraph (3), omit sub-paragraphs (a) and (b).