
1 
These Regulations may be cited as the International Tax Compliance (Amendment) Regulations 2024 and come into force on 14th May 2024.
2 
In the International Tax Compliance Regulations 2015, for regulation 1(3)(b) substitute—“
(b) the arrangements entered into by the United Kingdom with another territory for the exchange of tax information for the purposes of the adoption and implementation of the CRS, specified in a notice published by the Commissioners (as revised or replaced from time to time);”
Scott Mann
Amanda Milling
Two of the Lords Commissioners of His Majesty's Treasury
22nd April 2024