{
  "legislation": {
    "id": "uksi/2026/1156",
    "title": "The International Controlled Transaction Reporting Regulations 2026",
    "short_title": "International Controlled Transaction Reporting 2026",
    "citation": "S.I. 2026/1156",
    "type": "uksi",
    "date": "2026-10-30",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026",
    "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026.json"
  },
  "direction": "made_by",
  "with": "ukpga/1970/9",
  "count": 1,
  "effects": [
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Pt. 5",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2026/1156",
        "title": "The International Controlled Transaction Reporting Regulations 2026",
        "provisions": "reg. 25(5)",
        "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": "2026-11-26"
    }
  ],
  "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."
}