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9.—(1) In the case of custodial accounts—
(a)there is no requirement to include in the return for the calendar year 2014 information about relevant total gross credits, and
(b)there is no requirement to include in the return for the calendar year 2015 any information set out in regulation 8(5)(a)(ii).
(2) In the case of 30th June 2014 accounts—
(a)there is no requirement to include in the return for calendar years before 2017 a U.S. federal taxpayer identifying number if the reporting financial institution does not hold that number, but
(b)if the account holder is an individual whose date of birth the institution does hold, the institution must include the account holder’s date of birth instead.
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