{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2014/introduction.json",
  "legislation": "uksi/2014/1931",
  "legislation_title": "The Offshore Funds (Tax) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nCapital Gains Tax\nMade 21st July 2014\nLaid before the House of Commons 22nd July 2014\nComing into force 12th August 2014\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/2014/1931/introduction",
    "retrieved_at": "2026-10-29T00:08:54.510856+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."
}