2.Amendment to the International Tax Compliance Regulations 2015
4.Amendment of regulation 2 (meaning of “reportable account”)
7.Amendment of regulation 12A (interpretation of regulations 12A to 12F)
10.Amendment of regulation 13 (penalties for failure to comply with Regulations)
12.Amendment of regulation 15 (penalties for inaccurate information)
13.Amendment of regulation 16 (FATCA agreement penalty: non-participating financial institutions)
15.Amendment of regulation 19 (right to appeal against penalty)
16.Amendment of regulation 21 (increased daily default penalty)