Regulation 6 Client exchange of tax information notifications
In the table in regulation 24(2) (definitions)—
(a)
after the entry for “financial institution”, insert—
“
high value account Section VIII(C)(15) of Annex I Section VIII(C)(15) of the CRS Section II(D) of Annex I NFE Section VIII(D)(6) of Annex I Section VIII(D)(7) of the CRS ”
and,
(b)
after the entry for “non-participating financial institution”, insert—
“
non-reporting financial institution Section VIII(B)(1) of Annex I Section VIII(B)(1) of the CRS ”