Regulation 3 Due diligence requirements

the territory in which an account holder or a controlling person is resident for the purposes of—

whether it is a reportable account.

the steps taken to comply with this regulation, and

the information collected in the course of identifying the matters referred to in paragraph (1).

in respect of an account identified as a reportable account, five years beginning with the end of the year in which the account is last included in a return made under regulation 6(1), or

in respect of an account which is not a reportable account, five years beginning with the end of the last year in which the reporting financial institution relied upon the due diligence procedures to treat the account as not being a reportable account.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

in relation to a reporting financial institution under the CRS, set out in Sections II to VII of the CRS F4and the alternative procedure provided in the optional provision in paragraph 13 of the commentary to Section VII of the CRS,

in relation to a reporting financial institution under the FATCA agreement, set out in Annex I to that agreement.

in F9... Section VIII(C)(10) (new account) ..., 1 January 2016,

in Section VIII B(9)(d) (exempt collective investment vehicle), 1 January 2018, F10...

in Section VIII(B)(8)(b) (qualified credit card issuer) and Section VIII(C)(17)(f)(ii) (excluded accounts), 1 January of the year following the calendar year in which the reporting financial institution implemented the policies and procedures required by those provisions, and

in all other cases, 31 December 2015.