# The International Tax Compliance (Client Notification) Regulations 2016, 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
”

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Source: https://www.legislation.gov.uk/uksi/2016/899/regulation/6 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.