{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2018/introduction.json",
  "legislation": "uksi/2018/490",
  "legislation_title": "The International Tax Compliance (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 17th April 2018\nLaid before the House of Commons 18th April 2018\nComing into force 9th May 2018\nThe Treasury make these Regulations in exercise of the powers conferred by section 222(1) of the Finance Act 2013:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2013 c. 29; section 222 was amended by section 50 of the Finance (No. 2) Act 2015 (c. 33) but the amendments are not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/490/introduction",
    "retrieved_at": "2026-10-28T22:58:52.355427+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."
}