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[{"source_file":"dummy","query":"dummy","target_page":0,"target_passage":"dummy"},{"source_file":"uksi_20200438_en.pdf","query":"dummy","target_page":0,"target_passage":"dummy"},{"source_file":"uksi_20200438_en.pdf","query":"What does \"new account\" mean according to the international tax compliance from 2020 ?","target_page":2,"target_passage":"“new account” means a financial account maintained by a reporting financial institution opened on or after 13th May 2020"},{"source_file":"uksi_20200438_en.pdf","query":"Under which conditions can the funds of a non-registered pension arrengements be obtained before the age of 55 ?","target_page":2,"target_passage":"non-registered pension arrangements where the annual contributions are limited to £50,000 and funds contributed cannot be accessed before the age of 55 except in circumstances of serious ill health"},{"source_file":"1001.2648.pdf","query":"Where can I consult the Impact note of the international tax complience regulation of 2015 ?","target_page":3,"target_passage":"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"},{"source_file":"1001.2648.pdf","query":"What is the source of inaccuracy of the MSA3 model at high ionic concentrations ?","target_page":3,"target_passage":"At high concentration (about 1 mol l−1), the MSA3 overestimates the free energy"},{"source_file":"1001.2538.pdf","query":"dummy","target_page":0,"target_passage":"dummy"},{"source_file":"uksi_20210582_en.pdf","query":"In the health regulation regarding coronavirus, what is considered a \"device\" ?","target_page":3,"target_passage":"means an in vitro diagnostic medical device within the meaning given in regulation 2(1) of the Medical Devices Regulations 2002"}]