{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2017/introduction.json",
  "legislation": "uksi/2017/240",
  "legislation_title": "The Offshore Funds (Tax) (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nCapital Gains Tax\nMade at 9.00 a.m. on 2nd March 2017\nLaid before the House of Commons at 3.00 p.m. on 2nd March 2017\nComing into force 23rd March 2017\nThe Treasury, in exercise of the powers conferred by section 354 of the Taxation (International and Other Provisions) Act 2010, make the following Regulations:",
  "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/2017/240/introduction",
    "retrieved_at": "2026-10-28T23:14:22.554859+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."
}