{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/regulation-14",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/regulation-14.json",
  "legislation": "uksi/2025/740",
  "legislation_title": "The International Tax Compliance (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendment of regulation 24 (definitions)",
  "text": "In regulation 24—\n(a) in paragraph 1, before the definition of “the tribunal”, insert—\n““specified non-reporting financial institution” means a non-reporting financial institution which is a trust within the meaning of Section VIII(B)(1)(e) of the CRS or paragraph II(D) of Annex II to the FATCA agreement,”;\n(b) in paragraph (2), in the table—\n(i) omit the entries relating to “specified financial institution” and “specified relevant person”;\n(ii) in the entry relating to CRS, for “regulation 1(3A)”, substitute “regulation 1(3)(aa)”;\n(iii) in the entry relating to “participating jurisdiction”, for “Schedule 1”, substitute “regulation 1(7)(d)”;\n(iv) in the entry relating to “reportable jurisdiction”, in the second column insert “regulation 1(7)(c)”;\n(v) after the entry relating to “pre-existing entity account”, insert—\n“\nqualified non-profit entity\nregulation 1(7)(b)\nSection VIII(B)(10) of the CRS in paragraph 36sexies of the commentary to Section VIII of the CRS\n”;\n(vi) after the entry relating to “relevant agreement”, insert—\n“\nself-certification provider\nregulation 12GA\nspecified non-reporting financial institution\nregulation 24(1)\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/740/regulation/14",
    "retrieved_at": "2026-10-28T21:14:25.582687+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}