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account holder,regulation 2(4) and sub-paragraph 1(dd) of Article 1 of the relevant agreement,
Active NFFE,regulation 2(4) and paragraph VI.B (6) of Annex 1,
Annex 1,regulation 19(1),
annuity contract,regulation 2(4) and sub-paragraph 1(w) of Article 1 of the relevant agreement,
the Commissioners,regulation 19(1),
cash value insurance contract,regulation 2(4) and sub-paragraph 1(x) of Article 1 of the relevant agreement,
controlling person,regulation 2(4) and sub-paragraph 1(ll) of Article 1 of the relevant agreement,
custodial account,regulation 2(4) and sub-paragraph 1(t) of Article 1 of the relevant agreement,
custodial institution,regulation 3(7),
depository account,regulation 2(4) and sub-paragraph 1(s) of Article 1 of the relevant agreement,
depository institution,regulation 3(3),
entity account,regulation 4(4)(a),
financial account,regulation 2(4) and sub-paragraph 1(r) of Article 1 of the relevant agreement,
financial institution,regulation 2(4) and sub-paragraph 1(g) of Article 1 of the relevant agreement,
the Gibraltar agreement,regulation 2(2),
,,
Global Intermediary Identification Number,regulation 19(1),
the Guernsey agreement,regulation 2(2),
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HMRC,section 222(4) FA 2013,
individual account,regulation 4(4)(b),
insurance contract,regulation 2(4) and sub-paragraph 1(v) of Article 1 of the relevant agreement,
investment entity,regulation 3(4),
the Isle of Man agreement,regulation 2(2),
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the Jersey agreement,regulation 2(2),
,,
new entity account,regulation 2(4) and paragraph V of Annex 1,
new individual account,regulation 2(4) and paragraph III of Annex 1,
non-reporting financial institution,regulation 2(4) and sub-paragraph 1(q) of Article 1 of the relevant agreement,
passive NFFE,regulation 2(4) and sub-paragraph VI.B.5 of Annex 1 of the relevant agreement,
preexisting account,regulation 2(4) and sub-paragraph 1(z) of Article 1 of the relevant agreement,
preexisting entity account,regulation 2(4) and paragraph IV of Annex 1,
preexisting individual account,regulation 2(4) and paragraph II of Annex 1,
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,,
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related entity,regulation 2(4) and sub-paragraph 1(kk) of Article 1 of the relevant agreement,
the relevant agreement,regulation 2(3),
relevant tax status,regulation 19(2),
relevant total gross credits,regulation 8(5),
reportable account,regulation 4,
reporting date,regulations 8(3) and 9(3),
reporting financial institution,regulation 3,
specified Gibraltar person,regulation 2(4) and sub-paragraph 1(gg) of Article 1 of the Gibraltar agreement,
specified Guernsey person,regulation 2(4) and sub-paragraph 1(gg) of Article 1 of the Guernsey agreement,
specified insurance company,regulation 2(4) and sub-paragraph 1(k) of Article 1 of the relevant agreement,
specified Isle of Man person,regulation 2(4) and sub-paragraph 1(gg) of Article 1 of the Isle of Man agreement,
specified Jersey person,regulation 2(4) and sub-paragraph 1(gg) of Article 1 of the Jersey agreement,
specified person,regulation 2(4) and sub-paragraph 1(ee) of Article 1 of the relevant agreement,
the tribunal,regulation 19(1),
United Kingdom financial institution,regulation 2(4) and sub-paragraph 1(l) of Article 1 of the relevant agreement,