text: The Treasury make these Regulations in exercise of the powers conferred by section 222 of the 
  Finance Act 2013(**a**): 
  
  **Citation and commencement**
  
  **1.**These Regulations may be cited as the International Tax Compliance (Amendment) 
  
  Regulations 2020 and come into force on 13th May 2020. 
  
  **Amendments to the International Tax Compliance Regulations 2015**
  
  **2.**—(1) The International Tax Compliance Regulations 2015(**b**) are amended as follows. 
  (2) In regulation 1(3)(b)(i), for “16th May 2019” substitute “19th April 2020”(**c**). 
  (3) In regulation 3(4A)(a), at the beginning insert “subject to regulation 24(3)”. 
  (4) In regulation 24— 
  
  (a) in the table in paragraph (2), in the column headed “the CRS”— 
  
  (i) at the beginning of the entry for “new account” insert “subject to paragraph (3)”, and 
  (ii) at the beginning of the entry for “pre-existing account” insert “subject to regulation 
  
  3(4A)(a) and paragraph (3)”, and 
  
  (b) after paragraph (2) insert— 
  
  “(3) In respect of the accounts listed in paragraph (4)— 