Schedule 1: Exclusion of certain investment firms from Capital Requirements Regulation: consequential amendments Part 2: Consequential amendments of the Capital Requirements (Country-by-Country Reporting) Regulations 2013
Schedule 1, Part 2 makes consequential amendments to the Capital Requirements (Country-by-Country Reporting) Regulations 2013 (SI 2013/3118) which are necessary for the purpose of ensuring FCA investment firms adhere to specific country-by-country reporting requirements related to the provision of tax information as part of IFPR, rather than subject to the reporting requirements under CRD IV and CRD V.