{
  "url": "https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016/introduction",
  "json_url": "https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016/introduction.json",
  "legislation": "uksi/2016/899",
  "legislation_title": "The International Tax Compliance (Client Notification) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-client-notification-regulations-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 8th September 2016\nLaid before the House of Commons 9th September 2016\nComing into force 30th September 2016\nThese Regulations are made by the Treasury in exercise of the powers conferred by section 222(1), (2), (2A), (2B) and (3) of the Finance Act 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2013 c. 29; subsections (2) and (4) were amended, and subsections (2A) and (2B) were inserted, 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/2016/899/introduction",
    "retrieved_at": "2026-10-28T23:20:15.473636+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."
}