{
  "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-4",
  "json_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-4.json",
  "legislation": "uksi/2015/878",
  "legislation_title": "The International Tax Compliance Regulations 2015",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Modification of due diligence requirements: ... the CRS",
  "text": "A reporting financial institution under ... the CRS may—\n(a) apply the due diligence procedures for new accounts to pre-existing accounts, and\n(b) apply the due diligence procedures for high value accounts to low value accounts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 4 omitted (31.12.2020) by virtue of The International Tax Compliance (Amendment) (No. 2) (EU Exit) Regulations 2020 (S.I. 2020/1300), regs. 1, 2(5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 4 heading omitted (31.12.2020) by virtue of The International Tax Compliance (Amendment) (No. 2) (EU Exit) Regulations 2020 (S.I. 2020/1300), regs. 1, 2(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/878/regulation/4",
    "retrieved_at": "2026-10-28T23:40:26.984158+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."
}