{
  "url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/regulation-1",
  "json_url": "https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the International Tax Compliance (Amendment) Regulations 2025 and, subject to paragraph (2), come into force on 16th July 2025.\n(2) Regulations 3(a), 3(b), 3(d), 5 and 14(b)(ii) to (v) do not have effect in relation to reporting obligations under regulation 6 of the International Tax Compliance Regulations 2015 for the calendar year 2025 and previous calendar years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2015/878, amended by S.I. 2015/1839, 2016/899, 2017/598, 2018/490, 2019/881, 2020/438, 2020/1300, 2021/485, 2022/474, 2023/461 and 2024/544."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/740/regulation/1",
    "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."
}