# The International Tax Compliance (Amendment) Regulations 2025, Regulation 4: Amendment of regulation 3 (due diligence requirements)


In regulation 3(4B)—
(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)”;
(b) after sub-paragraph (b), omit “and” and insert—
“(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”.

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Source: https://www.legislation.gov.uk/uksi/2025/740/regulation/4 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.