The International Tax Compliance (United States of America) Regulations 2013 (revoked)
These Regulations are made to give effect to the agreement reached between the Government of the United Kingdom and the Government of the United States of America to improve international tax compliance and to implement FATCA (the provisions commonly known as the Foreign Account Tax Compliance Act in the enactment of the United States of America called the Hiring Incentives to Restore Employment Act), signed on 12th September 2012 (“the agreement”).
Lifecycle
Department
Made
06 Aug 2013
—
In force
01 Sept 2013
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 222(1), (2) and (3) of the Finance Act 2013:
DocumentsOpen on legislation.gov.uk →