Financial Accounts Reporting (United States of America) Regulations 2014
- Section 1 — Citation and commencement
- Section 2 — Interpretation
- Section 3 — Reporting financial institutions
- Section 4 — Deemed compliant financial institutions
- Section 5 — Obligation of a reporting financial institution to register
- Section 6 — Reportable accounts
- Section 7 — Identification of reportable accounts
- Section 8 — Obligation to submit returns of reportable accounts
- Section 9 — Obligation to submit returns where there are no reportable accounts
- Section 10 — Appointment of third parties
- Section 11 — Obligations of reporting financial institutions to obtain tax reference numbers
- Section 12 — Authorisation of authorised officers
- Section 13 — Inspection of records and provision of information and assistance