S T A T U T O R Y I N S T R U M E N T S 2020 No. 438  TAXES  The International Tax Compliance (Amendment) Regulations  2020  Made - - - - 20th April 2020  Laid before the House of Commons 21st April 2020  Coming into force - - 13th May 2020  The Treasury make these Regulations in exercise of the powers conferred by section 222 of the  Finance Act 2013( a ):  1.  These Regulations may be cited as the International Tax Compliance (Amendment)  Regulations 2020 and come into force on 13th May 2020.  Citation and commencement  Amendments to the International Tax Compliance Regulations 2015 2. —(1) The International Tax Compliance Regulations 2015( b ) are amended as follows.  (2) In regulation 1(3)(b)(i), for “16th May 2019” substitute “19th April 2020”( c ).  (3) In regulation 3(4A)(a), at the beginning insert “subject to regulation 24(3)”.  (4) In regulation 24—  (a) in the table in paragraph (2), in the column headed “the CRS”—  (i) at the beginning of the entry for “new account” insert “subject to paragraph (3)”, and  (ii) at the beginning of the entry for “pre-existing account” insert “subject to regulation  3(4A)(a) and paragraph (3)”, and  (b) after paragraph (2) insert—  “(3) In respect of the accounts listed in paragraph (4)—  ( a )  2013 c. 29; section 222 was amended by section 50 of the Finance (No. 2) Act 2015 (c. 33) but the amendments are not  relevant to these Regulations.  ( b ) S.I. 2015/878 (referred to in these footnotes as “the principal Regulations”); relevant amending instruments are S.I.  2017/598, 2018/490 and 2019/881.  ( c )  In accordance with the common reporting standard for automatic exchange of financial account information developed by  the Organisation for Economic Co-operation and Development and adopted by the United Kingdom, the United Kingdom  exchanges information received from financial institutions under the principal Regulations with a territory which is a  “Reportable Jurisdiction” under the CRS and with which the United Kingdom has entered into international exchange  arrangements for that year. Reportable Jurisdictions are identified in a published list available at https://www.gov.uk/hmrc- internal-manuals/international-exchange-of-information/ieim402340. A hard copy of this list is available for inspection at  the offices of HMRC at 10 South Colonnade, 9th Floor, Canary Wharf, London E14 4PU. 