{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/introduction.json",
  "legislation": "uksi/2025/740",
  "legislation_title": "The International Tax Compliance (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 24th June 2025\nLaid before the House of Commons 25th June 2025\nComing into force 16th July 2025\nThe Treasury make these Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002 and section 349 of the Finance (No. 2) Act 2023.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2023 c. 30. S.I. 2015/878 was made using the powers in section 222(1), (2) and (3) of the Finance Act 2013 (c. 29), which were repealed by section 349(11) of the Finance (No. 2) Act 2023."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/740/introduction",
    "retrieved_at": "2026-10-28T21:14:25.582687+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."
}