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The
Government has published for final comment proposed Regulations and guidance in respect of its implementation of the country by country reporting requirements of Article 89 of
Directive 2013/36/EU. The draft guidance is available
here (
pdf) and the draft Capital Requirements (Country by Country Reporting) Regulations 2013 are available
here (
doc). The Regulations are scheduled to come into force on 1 January 2014. Further background information is available
here.
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