{
  "url": "https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016/regulation-6",
  "json_url": "https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016/regulation-6.json",
  "legislation": "uksi/2016/899",
  "legislation_title": "The International Tax Compliance (Client Notification) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Client exchange of tax information notifications",
  "text": "In the table in regulation 24(2) (definitions)—\n(a) after the entry for “financial institution”, insert—\n“\nhigh value account\nSection VIII(C)(15) of Annex I\nSection VIII(C)(15) of the CRS\nSection II(D) of Annex I\nNFE\nSection VIII(D)(6) of Annex I\nSection VIII(D)(7) of the CRS\n”\nand,\n(b) after the entry for “non-participating financial institution”, insert—\n“\nnon-reporting financial institution\nSection VIII(B)(1) of Annex I\nSection VIII(B)(1) of the CRS\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/899/regulation/6",
    "retrieved_at": "2026-10-28T23:20:15.473636+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."
}