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These Regulations may be cited as the International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2024.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Amendment of the Schedule to the International Tax Co-operation (Economic Substance) Act (2024 Revision) - construction of words and expressions 2. The International Tax Co-operation (Economic Substance) Act (2024 Revision) is amended in the Schedule, by deleting the definition of \u201cultimate beneficial owner\u201d, and substituting the following definition \u2014 \u201c \u201cultimate beneficial owner\u201d \u2014 (a) in relation to \u2014 (i) a company that is incorporated or registered under the Companies Act (2023 Revision); Regulation 2 International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2024 SL 79 of 2024 (ii) a limited liability company that is registered under the Limited Liability Companies Act (2023 Revision); (iii) an exempted limited partnership as defined under section 2 of the Exempted Limited Partnership Act (2021 Revision); (iv) a limited liability partnership that is registered under the Limited Liability Partnership Act (2023 Revision); or (v) a limited partnership registered in accordance with section 47 of the Partnership Act (2024 Revision), has the same meaning as \u201cbeneficial owner\u201d in section 4 of the Beneficial Ownership Transparency Act, 2023; and (b) in relation to \u2014 (i) a partnership as defined under section 3 of the Partnership Act (2024 Revision); or (ii) a foreign limited partnership registered under section 42 of the Exempted Limited Partnership Act (2021 Revision), has the same meaning as \u201cbeneficial owner\u201d as it relates to exempted limited partnerships, limited liability partnerships and limited partnerships in section 4 of the Beneficial Ownership Transparency Act, 2023;\u201d. 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or\n(v) a limited partnership registered in accordance with section\n47 of the Partnership Act (2024 Revision),\nhas the same meaning as \u201cbeneficial owner\u201d in section 4 of the\nBeneficial Ownership Transparency Act, 2023; and\n(b) in relation to \u2014\n(i)\na partnership as defined under section 3 of the Partnership\nAct (2024 Revision); or\n(ii) a foreign limited partnership registered under section 42\nof the Exempted Limited Partnership Act (2021 Revision),\nhas the same meaning as \u201cbeneficial owner\u201d as it relates to\nexempted limited partnerships, limited liability partnerships\nand limited partnerships in section 4 of the Beneficial\nOwnership Transparency Act, 2023;\u201d.\n\nMade in Cabinet the 20th day of December, 2024.\nKim Bullings\nClerk of the Cabinet","akn_extracted_at":"2026-06-22 15:41:44.444766+00","cms_id":"2024-A079","law_type":"amending","year":"2024","number":"A079","title":"International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2024 (SL 79 of 2024)","status":"spent"},"provenance":{"files":[{"file_id":"6513","expr_id":"1673","kind":"akn_xml","filename":"2024-A079.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2024\/2024-A079\/2024-A079.akn.xml","content_md5":"3f582bb91f1d4ac6149b8ad6734506b4","byte_size":"5522","http_last_modified":null,"fetched_at":"2026-06-22 15:41:44.508364+00"},{"file_id":"3345","expr_id":"1673","kind":"pristine_pdf","filename":"2024-A079.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2024\/2024-A079\/2024-A079.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/AMENDING\/2024\/2024-A079\/2024-A079.pdf","content_md5":"0e7fd0e01a03af3d7f4ea644b66ad234","byte_size":"198158","http_last_modified":null,"fetched_at":"2026-06-16 04:01:10.93952+00"},{"file_id":"3346","expr_id":"1673","kind":"working_pdf","filename":"2024-A079.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2024\/2024-A079\/2024-A079.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2024\/2024-A079\/2024-A079.pdf","content_md5":"0e7fd0e01a03af3d7f4ea644b66ad234","byte_size":"198158","http_last_modified":null,"fetched_at":"2026-06-16 04:01:10.93952+00"}],"paragraph_count":7,"latest_history":null},"quality":{"expr_id":"1673","doc_id":"1673","quality_state":"needs_review","quality_score":"84","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,strip_page_furniture}","finding_severity_counts":"{\"low\": 1, \"medium\": 1}","finding_summary":"repeated line furniture detected: sl 79 of 2024 x5; 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