{
  "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/introduction.json",
  "legislation": "uksi/2015/878",
  "legislation_title": "The International Tax Compliance Regulations 2015",
  "legislation_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 24th March 2015\nLaid before the House of Commons 25th March 2015\nComing into force 15th April 2015\nThe Treasury make these Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002 and section 222(1), (2) and (3) of the Finance Act 2013 :",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2002 c. 23."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "2013 c. 29."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/878/introduction",
    "retrieved_at": "2026-10-28T23:40:26.984158+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."
}