QUOFATAFERUNT BERMUDA INTERNATIONAL COOPERATION (TAX INFORMATION EXCHANGE AGREEMENTS) ACT 2005 (DESIGNATION OF COMPETENT AUTHORITY) NOTICE 2026 BR 14 / 2026 The Minister of Finance, in exercise of the power conferred by section 2(2) of the International Cooperation (Tax Information Exchange Agreements) Act 2005, issues the following Notice: Citation

1 This Notice may be cited as the International Cooperation (Tax Information Exchange Agreements) Act 2005 (Designation of Competent Authority) Notice 2026. Designation of Competent Authority

2 The Minister of Finance hereby designates the Corporate Income Tax Agency to exercise, in his stead as his delegate, any functions to be performed by the Minister of Finance as the competent authority under the International Cooperation (Tax Information Exchange Agreements) Act 2005 and any regulations made pursuant thereto. Made this 11th day March 2026 Minister of Finance [Operative Date: 13 March 2026]