{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2020/introduction.json",
  "legislation": "uksi/2020/438",
  "legislation_title": "The International Tax Compliance (Amendment) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 20th April 2020\nLaid before the House of Commons 21st April 2020\nComing into force 13th May 2020\nThe Treasury make these Regulations in exercise of the powers conferred by section 222 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/2020/438/introduction",
    "retrieved_at": "2026-10-28T22:30:57.897403+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."
}