The International Tax Compliance (Crown Dependencies and Gibraltar) (Amendment) Regulations 2015
These Regulations amend the International Tax Compliance (Crown Dependencies and Gibraltar) Regulations 2014 which give effect to four agreements to improve international tax compliance. The agreements are those made between the Government of the United Kingdom of Great Britain and Northern Ireland, and each of the Government of the Isle of Man (signed on 10th October 2013), the States of Guernsey (signed on 22nd October 2013), the Government of Jersey (signed on 22nd October 2013) and the Government of Gibraltar (signed on 21st November 2013).