Query: Where can I consult a summary of the impact of the International tax compliance regulations  ?
Source: uksi_20200438_en.pdf
Relevant passages:
A Tax Information and Impact Note covering the International Tax Compliance Regulations 2015 was published on 18th March 2015 and is available on the HMRC website at https://www.gov.uk/government/publications/tax-administration-regulations-to-implement-the- uks-automatic-exchange-of-information-agreements