Announcement 2021-13, page 314.

The competent authorities of the United States and the United Kingdom have entered into a Competent Authority Arrangement under paragraph 3 of Article 26 (Mutual Agreement Procedure) agreeing that references to the “North American Free Trade Agreement” in paragraph 7 of Article 23 (Limitation on Benefits) of the U.S.-U.K. Income Tax Treaty shall be understood as the “United States-Mexico-Canada Agreement” (“USMCA”) upon entry into force of the USMCA.