{
  "url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/introduction",
  "json_url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990/introduction.json",
  "legislation": "uksi/1990/1671",
  "legislation_title": "The Movements of Capital (Required Information) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/movements-of-capital-required-information-regulations-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 10th August 1990\nLaid before the House of Commons 13th August 1990\nComing into force 3rd September 1990\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 765A(2) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 765A was inserted by section 68(2) of the Finance Act 1990 (c. 29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1671/introduction",
    "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."
}