{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2021/introduction.json",
  "legislation": "uksi/2021/485",
  "legislation_title": "The International Tax Compliance (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 19th April 2021\nLaid before the House of Commons 22nd April 2021\nComing into force 14th May 2021\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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/485/introduction",
    "retrieved_at": "2026-10-28T22:14:41.575013+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."
}