Regulation 1
Citation and commencement
Subsidiary LegislationIn forceProvision 1 of 12
Regulation 1
These Regulations are the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment) Regulations 2026.
(2)
These Regulations, except for regulation 4, have effect from (and including) 1 January 2027.
(3)
Regulation 4 has effect from (and including) 11 August 2026.
Subregulation 1
These Regulations are the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment) Regulations 2026.
Subregulation 2
These Regulations, except for regulation 4, have effect from (and including) 1 January 2027.
Subregulation 3
Regulation 4 has effect from (and including) 11 August 2026.