Document ID: chunk:federal_register_of_legislation:C2021C00569:clause:4_80
Version: federal_register_of_legislation:C2021C00569
Segment Type: clause
Provision Reference: sch 4 cl 80
Character Range: 58454–59023

80  Paragraph 396‑130(1)(d) in Schedule 1
Repeal the paragraph, substitute:
 (d) one or more of the following:
 (ia) the Reporting Financial Institution;
 (ib) the Account Holder (within the meaning of the CRS);
 (ic) an intermediary of the Reporting Financial Institution or the Account Holder;
 (id) any other entity;
  undertook a transaction, or entered into an *arrangement:
 (i) for the purpose of causing the account not to be such a Reportable Account; or
 (ii) for 2 or more purposes of which that purpose is the dominant purpose.

Division 2—Repeals of Acts