# The International Tax Compliance (Amendment) Regulations 2025, Regulation 13: Amendment of regulation 23 (anti-avoidance)


In regulation 23—
(a) in sub-paragraph (a), omit “reporting financial institution, UK representative, specified financial institution or specified relevant”;
(b) in sub-paragraph (b), omit “the institution or representative in”.

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Source: https://www.legislation.gov.uk/uksi/2025/740/regulation/13 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.