
1 
These Regulations may be cited as the International Tax Compliance (Amendment) Regulations 2023 and come into force on 17th May 2023.
2 

(1) The International Tax Compliance Regulations 2015 are amended as follows.
(2) In regulation 1(3)(b)(i), for “20th April 2022” substitute “19th April 2023”.
Steve Double
Andrew Stephenson
Two of the Lords Commissioners of His Majesty’s Treasury
24th April 2023