{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2013/introduction.json",
  "legislation": "uksi/2013/661",
  "legislation_title": "The Offshore Funds (Tax) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nCapital Gains Tax\nMade 19th March 2013\nLaid before the House of Commons at 1.30 p.m. on 20th March 2013\nComing into force at 3.00 p.m. on 20th March 2013\nThe Treasury make the following Regulations in exercise of the powers conferred by section 354 of the Taxation (International and Other Provisions) Act 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/661/introduction",
    "retrieved_at": "2026-10-29T01:00:17.871958+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."
}