{
  "url": "https://openlegislation.uk/finance-act-2021-increase-in-schedule-26-penalty-percentages-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2021-increase-in-schedule-26-penalty-percentages-regulations-2025/introduction.json",
  "legislation": "uksi/2025/589",
  "legislation_title": "The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2021-increase-in-schedule-26-penalty-percentages-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CAPITAL GAINS TAX\nINCOME TAX\nVALUE ADDED TAX\nMade 13th May 2025\nComing into force 31st May 2025\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraphs 11(c), (d) and (e) and 22(4) of Schedule 26 to the Finance Act 2021.\nIn accordance with paragraph 22(2) of Schedule 26 to that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2021 c. 26."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/589/introduction",
    "retrieved_at": "2026-10-28T21:15:56.297013+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."
}