{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017/introduction.json",
  "legislation": "uksi/2017/598",
  "legislation_title": "The International Tax Compliance (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 25th April 2017\nLaid before the House of Commons 26th April 2017\nComing into force 17th May 2017\nThe Treasury make these Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002 and section 222(1), (2) and (3) of the Finance Act 2013:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2013 c. 29; section 222 was amended by section 50 of the Finance (No. 2) Act 2015 (c. 33)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/598/introduction",
    "retrieved_at": "2026-10-28T23:10:59.388047+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."
}