text: (**a**) 2013 c. 29; section 222 was amended by section 50 of the Finance (No. 2) Act 2015 (c. 33) but the amendments are not 
  relevant to these Regulations. 
  (**b**) S.I. 2015/878 (referred to in these footnotes as “the principal Regulations”); relevant amending instruments are S.I. 
  
  2017/598, 2018/490 and 2019/881. 
  In accordance with the common reporting standard for automatic exchange of financial account information developed by 
  the Organisation for Economic Co-operation and Development and adopted by the United Kingdom, the United Kingdom 
  exchanges information received from financial institutions under the principal Regulations with a territory which is a 
  “Reportable Jurisdiction” under the CRS and with which the United Kingdom has entered into international exchange 
  arrangements for that year. Reportable Jurisdictions are identified in a published list available at https://www.gov.uk/hmrc- 
  internal-manuals/international-exchange-of-information/ieim402340. A hard copy of this list is available for inspection at 
  the offices of HMRC at 10 South Colonnade, 9th Floor, Canary Wharf, London E14 4PU. 
  
  (**c**) 