Mandatory Automatic Exchange of Information in the field of Taxation Regulations 2015
- Section 1 — Citation and commencement
- Section 2 — Interpretation
- Section 3 — General reporting requirements
- Section 4 — Obligation to deliver a return
- Section 5 — Appointment of third parties
- Section 6 — Due diligence procedures
- Section 7 — Maintaining records
- Section 8 — Authorisation of authorised officers
- Section 9 — Inspection of records and provision of information and assistance