Council Directive 2011/16/EUShow full title

[F1 SECTION X U.K. IMPLEMENTATION DATES AS REGARDS REPORTING FINANCIAL INSTITUTIONS LOCATED IN AUSTRIA

In the case of Reporting Financial Institutions located in Austria, all references to ‘ 2016 ’ and ‘ 2017 ’ in this Annex should be read as references to ‘ 2017 ’ and ‘ 2018 ’ respectively.

In the case of Pre-existing Accounts held by Reporting Financial Institutions located in Austria, all references to ‘ 31 December 2015 ’ in this Annex should be read as references to ‘ 31 December 2016 ’ .]

Textual Amendments

F1 Inserted by Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.