{
  "url": "https://openlegislation.uk/offshore-asset-moves-penalty-specified-territories-amendment-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/offshore-asset-moves-penalty-specified-territories-amendment-regulations-2017/introduction.json",
  "legislation": "uksi/2017/989",
  "legislation_title": "The Offshore Asset Moves Penalty (Specified Territories) (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/offshore-asset-moves-penalty-specified-territories-amendment-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCapital Gains Tax\nInheritance Tax\nMade 11th October 2017\nLaid before the House of Commons 13th October 2017\nComing into force 3rd November 2017\nThe Treasury make the following Regulations in exercise of the power conferred by paragraph 4(5) of Schedule 21 to the Finance Act 2015:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2015 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/989/introduction",
    "retrieved_at": "2026-10-28T23:07:27.290029+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."
}