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These Regulations may be cited as the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2020. 2. Amendment of regulation 2 of the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations (2018 Revision) - definitions 2. The Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations (2018 Revision), in these Regulations referred to as the \u201cprincipal Regulations\u201d, are amended in regulation 2, in the definition of the words \u201cprincipal point of contact\u201d, by deleting the word \u201cindividual\u201d and substituting the word \u201cperson\u201d. Regulation 3 Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2020 SL 9 of 2020 3. Amendment of regulation 8 - obligation of Cayman Financial Institutions to notify certain information 3. The principal Regulations are amended in regulation 8 as follows \u2014 (a) in paragraph (3), by deleting the word \u201cindividual\u201d and substituting the word \u201cperson\u201d; and (b) in paragraph (4), in the definition of the words \u201crequired information\u201d, as follows \u2014 (i) in subparagraph (e)(i), by deleting the words \u201can individual\u201d and substituting the words \u201ca person\u201d; and (ii) by deleting paragraph (e)(ii) and substituting the words the following subparagraph \u201c(ii) except in circumstances specified by the Authority, another person the institution has authorised to give change notices for its principal point of contact.\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_4\", \"num\": \"4.\", \"text\": \"Amendment of regulation 9 - obligation to make a return 4. The principal Regulations are amended in regulation 9 as follows \u2014 (a) by repealing paragraph (1) and substituting the following paragraph \u2014 \u201c(1) Each Cayman Reporting Financial Institution shall, for each calendar year \u2014 (a) make a return to the Authority for each Reportable Account the institution maintained during the year setting out the information required to be reported under the Common Reporting Standard; or (b) if the institution did not maintain any Reportable Account in any Reportable Jurisdiction during the year, make a nil return, and provide to the Authority information reasonably required by the Authority to ensure effective implementation of, and compliance with, the reporting and due diligence procedures in accordance with the Common Reporting Standard.\u201d; and (b) in paragraph (4), by deleting the words \u201c31st May\u201d and substituting the words \u201c31st July\u201d. Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2020 Regulation 5 SL 9 of 2020 5. Amendment of regulation 38 - evidentiary provisions 5. The principal Regulations are amended in regulation 38(3)(c) by deleting the word \u201cindividual\u201d and substituting the word \u201cperson\u201d. Made in Cabinet the 18th day of February, 2020. 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definitions .............5\n3.\nAmendment of regulation 8 - obligation of Cayman Financial Institutions to notify certain\ninformation .................................................................................................................................6\n4.\nAmendment of regulation 9 - obligation to make a return ...........................................................6\n5.\nAmendment of regulation 38 - evidentiary provisions .................................................................7\n\nTax Information Authority (International Tax Compliance) (Common\nReporting Standard) (Amendment) Regulations, 2020\nRegulation 1\n\nc\nSL 9 of 2020\nPage 5\n\nCAYMAN ISLANDS\n\nTax Information Authority Law\n(2017 Revision)\nTAX INFORMATION AUTHORITY\n(INTERNATIONAL TAX COMPLIANCE)\n(COMMON REPORTING STANDARD)\n(AMENDMENT) REGULATIONS, 2020\n(SL 9 of 2020)\nIn exercise of the powers conferred by section 25 of the Tax Information Authority Law\n(2017 Revision), the Cabinet makes the following Regulations \u2014\n1.\nCitation\n1.\nThese Regulations may be cited as the Tax Information Authority (International Tax\nCompliance) (Common Reporting Standard) (Amendment) Regulations, 2020.\n2.\nAmendment of regulation 2 of the Tax Information Authority (International\nTax Compliance) (Common Reporting Standard) Regulations (2018\nRevision) - definitions\n2.\nThe Tax Information Authority (International Tax Compliance) (Common Reporting\nStandard) Regulations (2018 Revision), in these Regulations referred to as the\n\u201cprincipal Regulations\u201d, are amended in regulation 2, in the definition of the words\n\u201cprincipal point of contact\u201d, by deleting the word \u201cindividual\u201d and substituting the\nword \u201cperson\u201d.\n\nRegulation 3\nTax Information Authority (International Tax Compliance) (Common\nReporting Standard) (Amendment) Regulations, 2020\n\nPage 6\nSL 9 of 2020\nc\n\n3.\nAmendment of regulation 8 - obligation of Cayman Financial Institutions to\nnotify certain information\n3.\nThe principal Regulations are amended in regulation 8 as follows \u2014\n(a)\nin paragraph (3), by deleting the word \u201cindividual\u201d and substituting the\nword \u201cperson\u201d; and\n(b) in paragraph (4), in the definition of the words \u201crequired information\u201d,\nas follows \u2014\n(i)\nin subparagraph (e)(i), by deleting the words \u201can individual\u201d and\nsubstituting the words \u201ca person\u201d; and\n(ii) by deleting paragraph (e)(ii) and substituting the words the\nfollowing subparagraph\n\u201c(ii) except in circumstances specified by the Authority,\nanother person the institution has authorised to give\nchange notices for its principal point of contact.\u201d.\n4.\nAmendment of regulation 9 - obligation to make a return\n4.\nThe principal Regulations are amended in regulation 9 as follows \u2014\n(a)\nby repealing paragraph (1) and substituting the following paragraph \u2014\n\u201c(1) Each Cayman Reporting Financial Institution shall, for each\ncalendar year \u2014\n(a)\nmake a return to the Authority for each Reportable\nAccount the institution maintained during the year\nsetting out the information required to be reported\nunder the Common Reporting Standard; or\n(b) if the institution did not maintain any Reportable\nAccount in any Reportable Jurisdiction during the\nyear, make a nil return,\nand provide to the Authority information reasonably required\nby the Authority to ensure effective implementation of, and\ncompliance with, the reporting and due diligence procedures\nin accordance with the Common Reporting Standard.\u201d; and\n(b) in paragraph (4), by deleting the words \u201c31st May\u201d and substituting the\nwords \u201c31st July\u201d.\n\nTax Information Authority (International Tax Compliance) (Common\nReporting Standard) (Amendment) Regulations, 2020\nRegulation 5\n\nc\nSL 9 of 2020\nPage 7\n\n5.\nAmendment of regulation 38 - evidentiary provisions\n5.\nThe principal Regulations are amended in regulation 38(3)(c) by deleting the word\n\u201cindividual\u201d and substituting the word \u201cperson\u201d.\nMade in Cabinet the 18th day of February, 2020.\nKim Bullings\nClerk of the Cabinet","akn_extracted_at":"2026-06-22 15:42:12.707116+00","cms_id":"2020-1009","law_type":"amending","year":"2020","number":"1009","title":"Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2020 (SL 9 of 2020)","status":"spent"},"provenance":{"files":[{"file_id":"6773","expr_id":"1988","kind":"akn_xml","filename":"2020-1009.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2020\/2020-1009\/2020-1009.akn.xml","content_md5":"cfb3b81561500b2b963dbcf18fe22125","byte_size":"7508","http_last_modified":null,"fetched_at":"2026-06-22 15:42:12.761551+00"},{"file_id":"3975","expr_id":"1988","kind":"pristine_pdf","filename":"2020-1009.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2020\/2020-1009\/2020-1009.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/AMENDING\/2020\/2020-1009\/2020-1009.pdf","content_md5":"7be77e0d4701f168dc11c6319c54e4cd","byte_size":"564349","http_last_modified":null,"fetched_at":"2026-06-16 04:01:11.143528+00"},{"file_id":"3976","expr_id":"1988","kind":"working_pdf","filename":"2020-1009.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2020\/2020-1009\/2020-1009.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2020\/2020-1009\/2020-1009.pdf","content_md5":"7be77e0d4701f168dc11c6319c54e4cd","byte_size":"564349","http_last_modified":null,"fetched_at":"2026-06-16 04:01:11.143528+00"}],"paragraph_count":9,"latest_history":null},"quality":{"expr_id":"1988","doc_id":"1988","quality_state":"needs_review","quality_score":"76","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":"{\"medium\": 2}","finding_summary":"repeated line furniture detected: cayman islands x3; tax information authority law x3; 2017 revision x3; duplicate-line ratio is 25.93%","assessed_at":"2026-06-22 15:29:46.668342+00","updated_at":"2026-06-22 15:29:46.668342+00"}}