{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2023/introduction.json",
  "legislation": "uksi/2023/461",
  "legislation_title": "The International Tax Compliance (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 24th April 2023\nLaid before the House of Commons 25th April 2023\nComing into force 17th May 2023\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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/461/introduction",
    "retrieved_at": "2026-10-28T21:46:23.749393+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."
}