Examples of Relevant Reporting Period in a sentence
Any information required to be reported under subparagraphs D.1. and D.2. of this Xxxxx XX shall be exchanged no later than one year and nine months after the end of the Relevant Reporting Period to which the information relates.
Where an election has been made under subparagraph B.1.b) of this Annex IV, but the certification procedure in subparagraphs C.1. and C.2. has not been successfully completed, then the information referred to in Article 2 of this agreement shall be exchanged no later than one year and nine months after the end of the Relevant Reporting Period to which the information relates - subject to Article 3, Paragraph 3 of this Agreement.
For each Relevant Reporting Period, in order for paragraph D to apply to the United Kingdom Reportable Account, the Specified United Kingdom Person who has made an election under subparagraph B.1.b) must also provide certification to the Reporting British Virgin Islands Financial Institution in accordance with subparagraph C.1.
The Reporting British Virgin Islands Financial Institution must retain in their records both the election made by the Specified United Kingdom Person and the written verification for each Relevant Reporting Period for a period of 6 years following the end of the Relevant Tax Year.