Gazette amending-2025-0050S — Tax Information Authority Act

Gazette

amending-2025-0050S

Published

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Section 2

LG45/S1 —

s2Amends definitions in regulation 2.

Section 7

LG45/S1 —

s7Repeals and substitutes regulation 7 on required policies and procedures for Cayman Reporting Financial Institutions.

Section 8

LG45/S1 —

s8Amends obligation of Cayman Financial Institutions to notify certain information.

Section 9

LG45/S1 —

s9Repeals and substitutes regulation 9 on the obligation to make a return.

Section 10

LG45/S1 —

s10Repeals and substitutes regulation 10 on requirements for making returns.

Section 12

LG45/S1 —

s12Amends regulation 12 on the Common Reporting Standard.

Section 14

LG45/S1 —

s14Amends contravention definition in regulation 14.

Section 16

LG45/S1 —

s16Repeals and substitutes regulation 16 on penalties.

Section 17

LG45/S1 —

s17Amends self-certification definition in regulation 17.

Section 24

LG45/S1 —

s24Amends give definition in regulation 24.

Section 28

LG45/S1 —

s28Repeals and substitutes regulation 28 on breach notice.

Section 29

LG45/S1 —

s29Amends penalty notice definition in regulation 29.

Section 30

LG45/S1 —

s30Amends stayed definition in regulation 30.

Section 33

LG45/S1 —

s33Repeals and substitutes regulation 33 on stay of penalty.

Section 34

LG45/S1 —

s34Amends breach notice definition in regulation 34.

Section 35

LG45/S1 —

s35Repeals and substitutes regulation 35 on interest.

Section 38

LG45/S1 —

s38Amends Common Reporting Standard definition in regulation 38.