{
  "url": "https://openlegislation.uk/economic-crime-anti-money-laundering-levy-amendment-regulations-2025/note",
  "json_url": "https://openlegislation.uk/economic-crime-anti-money-laundering-levy-amendment-regulations-2025/note.json",
  "legislation": "uksi/2025/1146",
  "legislation_title": "The Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/economic-crime-anti-money-laundering-levy-amendment-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make provision about the repayment of overpaid amounts of the economic crime (anti-money laundering) levy (“the levy”) which is charged in accordance with Part 3 of the Finance Act 2022 (c. 3). These Regulations amend the Economic Crime (Anti-Money Laundering) Levy Regulations 2022 (S.I. 2022/269, “the 2022 Regulations”).\nRegulation 2 ensures that where the Financial Conduct Authority or the Gambling Commission has transferred responsibility to the HMRC Commissioners in relation to unpaid amounts of the levy under regulation 25 of the 2022 Regulations, and a person has then paid an amount of the levy that was not due, then HMRC Commissioners are the appropriate collection authority responsible for any repayment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/1146/note",
    "retrieved_at": "2026-10-28T21:10:10.347947+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."
}