(1) This section applies for the purpose of implementing the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013 (S.I. No. 33 of 2013).
(2) For the purposes of this section and the regulations made under this section -
"Agreement" means the Agreement Between the Government of Ireland and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA done at Dublin on 21 December 2012;
"competent authority" means the Secretary of the Treasury of the United States of America or his or her delegate;
"register" means to register with such body of persons, agency or authority as is specified in regulations under this section for the purpose;
"registered financial institution" means a financial institution that has registered in accordance with the regulations;
"tax reference number" means a U.S. TIN.
(3) Except where otherwise provided by this
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