Direct Tax Acts, Finance Act 2020
General reporting requirements
3. (1) Subject to paragraphs (3) to (5), a reporting financial institution shall, with respect to the calendar year 2016 and each subsequent calendar year, make and...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.