Section 276 | International cryptoasset reporting framework: connected matters

The reference in section 349 of F(No. 2)A 2023 (international arrangements for exchanging information) to making regulations in connection with international tax compliance arrangements includes, in the case of any provision of the OECD Crypto-Asset Reporting Framework, published in 2022, such regulations making provision which—

(a)is similar or connected to regulations under that section giving effect to the provision of the Framework, and

(b)is for cases to which the provision of the Framework does not apply.