{
  "url": "https://openlegislation.uk/draft-economic-crime-anti-money-laundering-levy-amendment-regulations-2023/regulation-10",
  "json_url": "https://openlegislation.uk/draft-economic-crime-anti-money-laundering-levy-amendment-regulations-2023/regulation-10.json",
  "legislation": "ukdsi/2023/9780348245240",
  "legislation_title": "The Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/draft-economic-crime-anti-money-laundering-levy-amendment-regulations-2023",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of regulation 15 (death, incapacity or insolvency)",
  "text": "In regulation 15—\n(a) in paragraph (2), at the beginning, insert “Subject to paragraph (3),”;\n(b) after paragraph (2) insert—\n“(3) Any amount of levy which relates to UK revenue attributable to a period before the date when the winding-up, receivership, administration or other equivalent procedure takes effect is payable by the person subject to the winding-up, receivership, administration or an equivalent procedure, and not by the person treated as the person liable to pay the levy under paragraph (2).\n(4) Any amount of levy which relates to UK revenue attributable to a period on or after the date when the winding-up, receivership, administration or other equivalent procedure takes effect is to be regarded as an expense of that winding-up, receivership, administration or equivalent procedure.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "A person’s UK revenue is determined in accordance with section 57 of the Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2023/9780348245240/regulation/10",
    "retrieved_at": "2026-10-30T14:43:43.546403+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}