{
  "url": "https://openlegislation.uk/offshore-asset-moves-penalty-specified-territories-amendment-regulations-2024/introduction",
  "json_url": "https://openlegislation.uk/offshore-asset-moves-penalty-specified-territories-amendment-regulations-2024/introduction.json",
  "legislation": "uksi/2024/1195",
  "legislation_title": "The Offshore Asset Moves Penalty (Specified Territories) (Amendment) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/offshore-asset-moves-penalty-specified-territories-amendment-regulations-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nCAPITAL GAINS TAX\nINHERITANCE TAX\nMade 19th November 2024\nLaid before the House of Commons 21st November 2024\nComing into force 12th December 2024\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/2024/1195/introduction",
    "retrieved_at": "2026-10-28T21:23:59.973394+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."
}