{
  "url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014/regulation-2.json",
  "legislation": "uksi/2014/520",
  "legislation_title": "The International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-crown-dependencies-and-gibraltar-regulations-2014",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Implementation of the agreements etc",
  "text": "(1) These Regulations have effect for and in connection with the implementation of obligations arising under each of the Isle of Man agreement, the Guernsey agreement, the Jersey agreement and the Gibraltar agreement and apply separately in relation to each of those agreements.\n(2) In these Regulations—\n(a) “the Isle of Man agreement” means the agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Isle of Man to improve international tax compliance, signed on 10th October 2013,\n(b) “the Guernsey agreement” means the agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the States of Guernsey to improve international tax compliance, signed on 22nd October 2013,\n(c) “the Jersey agreement” means the agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Jersey to improve international tax compliance, signed on 22nd October 2013, and\n(d) “the Gibraltar agreement” means the agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Gibraltar to improve international tax compliance, signed on 21st November 2013,\nas each of those agreements has effect from time to time.\n(3) In these Regulations, “the relevant agreement” means—\n(a) the Isle of Man agreement,\n(b) the Guernsey agreement,\n(c) the Jersey agreement, or\n(d) the Gibraltar agreement,\nas the context may require.\n(4) Any expression which is not defined in section 222 or 235 of FA 2013 or in these Regulations has the same meaning in these Regulations as it has in the relevant agreement.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 31.3.2014, see reg. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "That agreement, as signed on that date, was deposited in the House of Commons library by Her Majesty’s Treasury on 14th October 2013 under deposit reference DEP2013-1630, and is available from the House of Commons Information Office and on the Parliament UK website at http://www.parliament.uk/business/publications/business-papers/commons/deposited-papers/."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "That agreement, as signed on that date, was deposited in the House of Commons library by Her Majesty’s Treasury on 23rd October 2013 under deposit reference DEP2013-1686, and is available from the House of Commons Information Office and on the Parliament UK website at http://www.parliament.uk/business/publications/business-papers/commons/deposited-papers/."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "That agreement, as signed on that date, was deposited in the House of Commons library by Her Majesty’s Treasury on 23rd October 2013 under deposit reference DEP2013-1686, and is available from the House of Commons Information Office and on the Parliament UK website at http://www.parliament.uk/business/publications/business-papers/commons/deposited-papers/."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "That agreement, as signed on that date, was deposited in the House of Commons library by Her Majesty’s Treasury on 22nd November 2013 under deposit reference DEP2013-1856, and is available from the House of Commons Information Office and on the Parliament UK website at http://www.parliament.uk/business/publications/business-papers/commons/deposited-papers/."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/520/regulation/2",
    "retrieved_at": "2026-10-29T00:24:31.607999+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."
}