OpenLegislation

Regulation 12GA Provision of a valid self-certificationF1

Where a reporting financial institution requests a self-certification from an individual account holder, an entity account holder or a controlling person of an entity account holder (a ‘self-certification provider’), the self-certification provider must provide the self-certification requested—

(a)

in the case of a self-certification under the CRS, in accordance with the requirements of Sections III to VI and the commentary on those sections, and

(b)

in the case of a self-certification under the FATCA agreement, in accordance with the requirements of Annex 1 to that agreement.

Annotations

Textual amendments

F1

Reg. 12GA inserted (16.7.2025) by The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 9

Notes on Part

Textual amendments

F1

Reg. 12A cross-heading omitted (16.7.2025) by virtue of The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 7(1)