Financial Accounts Reporting (United States of America) Regulations 2014
S.I. No. 292 of 2014
FINANCIAL ACCOUNTS REPORTING (UNITED STATES OF AMERICA) REGULATIONS 2014
The Revenue Commissioners, in exercise of the powers conferred on them by section 891E (inserted by section 32 of the Finance Act 2013 (No. 8 of 2013)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), with the consent of the Minister for Finance, hereby make the following regulations:
1 Citation and commencement
(1) These Regulations may be cited as the Financial Accounts Reporting (United States of America) Regulations 2014.
(2) These Regulations come into operation on 1 July 2014.