{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/regulation-4",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulation 3 (due diligence requirements)",
  "text": "In regulation 3(4B)—\n(a) in sub-paragraph (a), omit “Section VIII(B)(8)(b) (qualified credit card issuer)” and “and Section VIII(C)(17)(f)(ii) (excluded accounts)”;\n(b) after sub-paragraph (b), omit “and” and insert—\n“(ba) in Section VIII(B)(8)(b) (qualified credit card issuer) and Section VIII(C)(17)(f)(ii) (excluded accounts), 1 January of the year following the calendar year in which the reporting financial institution implemented the policies and procedures required by those provisions, and”.",
  "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/4",
    "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."
}