section 1 of this Regulation shall apply in the case of such an exchange of information

referred to in the Act (2015:63) on the exchange of information with

reason of FATCA.



section 2 of the data referred to in section 2 of the Act (2015:63) on the exchange of

information on the occasion of the FATCA agreement shall be transferred

as soon as possible, but no later than 30 september of the calendar year

After the calendar year to which the data relate.



section 3 of the Revenue Commissioners shall enter into agreement with the competent

authority of the United States on how the automatic exchange of

information shall be carried out and on the arrangements for the other

communication between the tax authorities and the competent

authority of the United States.



Transitional provisions



2015:72



1. This Regulation shall enter into force on 1 april 2015.



2. data relating to the calendar year 2014, as far as such

accounts identified as reportable accounts

According to the law (2015:62) for identification of

reportable accounts on the occasion of the FATCA agreement

after June 30, but before 1 June 2015, in

rather than what is said in paragraph 2 be transferred within 90 days

After your account is identified as a reportable

account.