
2024 No. 544
TAXES
The International Tax Compliance (Amendment) Regulations 2024
Made 22nd April 2024
Laid before the House of Commons 23rd April 2024
Coming into force 14th May 2024
The Treasury make these Regulations in exercise of the powers conferred by section 349 of the Finance (No.2) Act 2023.
Citation and commencement
1 
These Regulations may be cited as the International Tax Compliance (Amendment) Regulations 2024 and come into force on 14th May 2024.
Amendment to the International Tax Compliance Regulations 2015
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