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These Regulations may be cited as the International Tax Co-operation (Economic Substance) (Prescribed Dates) (Amendment) Regulations, 2021.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Insertion of regulations 4 and 5 in the International Tax Co-operation (Economic Substance) (Prescribed Dates) Regulations, 2018 - date from which the economic substance test shall be satisfied by partnerships, exempted limited partnerships and foreign limited partnerships, etc. 2. The International Tax Co-operation (Economic Substance) (Prescribed Dates) Regulations, 2018 are amended by inserting after regulation 3 the following regulations \u2014 Regulation 2 International Tax Co-operation (Economic Substance) (Prescribed Dates) (Amendment) Regulations, 2021 SL 49 of 2021 \u201cDate from which the economic substance test shall be satisfied by partnerships, exempted limited partnerships and foreign limited partnerships\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_4\", \"num\": \"4.\", \"text\": \"Notwithstanding regulation 2, the date from which a partnership, an exempted limited partnership, or a foreign limited partnership, which is a relevant entity, shall satisfy the economic substance test in relation to a relevant activity shall be \u2014 (a) in the case of a partnership, an exempted limited partnership or a foreign limited partnership that was not in existence prior to the commencement of the International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2021, the date on which the partnership, the exempted limited partnership or the foreign limited partnership, as the case may be, commences the relevant activity; or (b) in the case of a relevant entity that was in existence prior to the commencement of the International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2021, 1st January, 2022. Prescribed date for the purposes of section 7(3) of the Act for partnerships, exempted limited partnerships and foreign limited partnerships\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_5\", \"num\": \"5.\", \"text\": \"Notwithstanding regulation 3, the date for the purposes of section 7(3) of the Act shall be 1st July, 2021 in the case of a partnership, an exempted limited partnership or a foreign limited partnership.\u201d. Made in Cabinet the 29th day of June, 2021. 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date from\nwhich the economic substance test shall be satisfied by partnerships,\nexempted limited partnerships and foreign limited partnerships, etc.\n2.\nThe International Tax Co-operation (Economic Substance) (Prescribed Dates)\nRegulations, 2018 are amended by inserting after regulation 3 the following\nregulations \u2014\n\nRegulation 2\nInternational Tax Co-operation (Economic Substance) (Prescribed\nDates) (Amendment) Regulations, 2021\n\nPage 4\nSL 49 of 2021\nc\n\n\u201cDate from which the economic substance test shall be satisfied\nby partnerships, exempted limited partnerships and foreign\nlimited partnerships\n4.\nNotwithstanding regulation 2, the date from which a partnership, an\nexempted limited partnership, or a foreign limited partnership, which is a\nrelevant entity, shall satisfy the economic substance test in relation to a\nrelevant activity shall be \u2014\n(a)\nin the case of a partnership, an exempted limited partnership\nor a foreign limited partnership that was not in existence prior\nto the commencement of the International Tax Co-operation\n(Economic Substance) (Amendment of Schedule) Regulations,\n2021, the date on which the partnership, the exempted limited\npartnership or the foreign limited partnership, as the case may\nbe, commences the relevant activity; or\n(b)\nin the case of a relevant entity that was in existence prior to\nthe commencement of the International Tax Co-operation\n(Economic Substance) (Amendment of Schedule) Regulations,\n2021, 1st January, 2022.\n\nPrescribed date for the purposes of section 7(3) of the Act for\npartnerships, exempted limited partnerships and foreign limited\npartnerships\n5.\nNotwithstanding regulation 3, the date for the purposes of section 7(3) of\nthe Act shall be 1st July, 2021 in the case of a partnership, an exempted\nlimited partnership or a foreign limited partnership.\u201d.\nMade in Cabinet the 29th day of June, 2021.\nKim Bullings\nClerk of the Cabinet","akn_extracted_at":"2026-06-22 15:41:44.507054+00","cms_id":"2021-0049","law_type":"amending","year":"2021","number":"49","title":"International Tax Co-operation (Economic Substance) (Prescribed Dates) (Amendment) Regulations, 2021 (SL 49 of 2021)","status":"spent"},"provenance":{"files":[{"file_id":"6787","expr_id":"2006","kind":"akn_xml","filename":"2021-0049.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2021\/2021-0049\/2021-0049.akn.xml","content_md5":"a4470bf954b6bfddc8bd36501e64f49f","byte_size":"6056","http_last_modified":null,"fetched_at":"2026-06-22 15:41:44.576242+00"},{"file_id":"4011","expr_id":"2006","kind":"pristine_pdf","filename":"2021-0049.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2021\/2021-0049\/2021-0049.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/AMENDING\/2021\/2021-0049\/2021-0049.pdf","content_md5":"af6193b7183c9bb0d02e9aa1301a3cab","byte_size":"269517","http_last_modified":null,"fetched_at":"2026-06-16 04:01:11.155232+00"},{"file_id":"4012","expr_id":"2006","kind":"working_pdf","filename":"2021-0049.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2021\/2021-0049\/2021-0049.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2021\/2021-0049\/2021-0049.pdf","content_md5":"af6193b7183c9bb0d02e9aa1301a3cab","byte_size":"269517","http_last_modified":null,"fetched_at":"2026-06-16 04:01:11.155232+00"}],"paragraph_count":7,"latest_history":null},"quality":{"expr_id":"2006","doc_id":"2006","quality_state":"needs_review","quality_score":"80","needs_human_review":"t","deterministic_categories":"{commencement_metadata_problem,duplicate_text,page_header_footer_noise}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,strip_page_furniture,verify_commencement_metadata}","finding_severity_counts":"{\"low\": 2, \"medium\": 1}","finding_summary":"repeated line furniture detected: sl 49 of 2021 x5; dates amendment regulations 2021 x3; duplicate-line ratio is 20.59%","assessed_at":"2026-06-22 15:29:46.452687+00","updated_at":"2026-06-22 15:29:46.452687+00"}}