Chapter IEIM400930
Published date | 25 April 2016 |
Record Number | IEIM400930 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
Government entities are Non-Reporting Financial Institutions (NRFI) for both regimes.
It is a defined term in the CRS and any entity that falls within the definition is a NRFI. Government entity means the government of a jurisdiction, any political subdivision of a jurisdiction, or any wholly owned agency or instrumentality of a jurisdiction or any one or more of the foregoing (each, a “Government entity”). This category is comprised of the integral parts, controlled entities and political subdivisions of a jurisdiction.
The IGA with the USA treats UK Governmental organisations, any political subdivision of the UK Government or any wholly owned agency or instrumentality of any one or more of the foregoing as NRFI – essentially the same definition as for the CRS. The IGA then goes on to specify certain entities that are included in this definition, these being –
• The Devolved Administrations as per:- the Northern Ireland Act 1998 (updated by The Northern Ireland (St Andrews Agreement) Acts 2006 & 2007, and the Northern Ireland Act 2009)
- the Scotland Act 1998
- the Government of Wales Act 2006
• Local Government Authorities as per:
- Section 33 of the Local Government Act 2003
- The Local Government Act (NI) 1972 (as amended by The Local Government...
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