{
  "url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990",
  "json_url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990.json",
  "id": "uksi/1990/1671",
  "title": "The Movements of Capital (Required Information) Regulations 1990",
  "short_title": "Movements of Capital (Required Information) 1990",
  "long_title": "These Regulations, which come into force on 3rd September 1990, specify the information which is required to be given to the Commissioners of Inland Revenue (“the Board”) by section 765A(2)(a) of the Income and Corporation Taxes Act 1988 (“the 1988 Act”) within six months of the carrying out of a relevant transaction. A relevant transaction is a movement of capital to which Article 1 of the Directive of the Council of the European Communities of 24th June 1988 for the implementation of Article 67 of the EEC treaty (No.88/361/EEC) applies and which would be unlawful under section 765(1) of the 1988 Act if that Article did not apply to it. The movements of capital in question are those taking place on and after 1st July 1990 between persons resident in member States of the European Community which, if that Article did not apply to them, would require the consent of the Treasury given specially under that section.",
  "citation": "S.I. 1990/1671",
  "type": "uksi",
  "year": "1990",
  "number": "1671",
  "version": "current",
  "date": "1990-08-10",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Information required for the purposes of the principal section",
      "url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Notice to give further particulars — prescribed period",
      "url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 310777,
      "url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/pdf/uksi_19901671_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1990/1671/pdfs/uksi_19901671_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/765A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1671",
    "retrieved_at": "2026-10-29T15:08:43.893256+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."
}