Regulation 2

In the Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 (G.N. No. S 716/2020) (called in these Regulations the principal Regulations), in regulation 3(3), in the table, after the item relating to U.S. reportable account, insert — “Trustee‑Documented Trust Regulation 3(2) with paragraph A of Section IV of Annex II to the Agreement”.