Regulation 2

Amendment of regulation 2

of Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment) Regulations 2026

Subsidiary LegislationIn forceProvision 2 of 12

In the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 (G.N. No. S 621/2016) (called in these Regulations the principal Regulations), in regulation 2(2), after “CRS”, insert “(as amended by the Organisation for Economic Co‑operation and Development on 8 June 2023)”.

Read in full context — Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment) Regulations 2026 →

Regulation 2

Amendment of regulation 2

of Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment) Regulations 2026

Subsidiary LegislationIn forceProvision 2 of 12

In the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 (G.N. No. S 621/2016) (called in these Regulations the principal Regulations), in regulation 2(2), after “CRS”, insert “(as amended by the Organisation for Economic Co‑operation and Development on 8 June 2023)”.

Read in full context — Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment) Regulations 2026 →