{
  "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013",
  "json_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013.json",
  "id": "uksi/2013/1618",
  "title": "The Penalties, Offshore Income etc. (Designation of Territories) (Amendment) Order 2013",
  "short_title": "Penalties, Offshore Income etc. (Designation of Territories) 2013",
  "long_title": "Schedule 24 to the Finance Act 2007 provides for financial penalties when inaccurate information is provided to Her Majesty’s Revenue and Customs. When such information relates to sources or assets in an overseas jurisdiction the scale of penalty is determined by reference to the category of the territory to which the inaccuracy is connected.",
  "citation": "S.I. 2013/1618",
  "type": "uksi",
  "year": "2013",
  "number": "1618",
  "version": "current",
  "date": "2013-07-02",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendments to the Penalties, Offshore Income etc. (Designation of Territories) Order 2011",
      "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2013-07-03",
      "size": 15582,
      "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/pdf/uksi_20131618_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2013/1618/pdfs/uksi_20131618_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2013-07-04",
      "size": 27033,
      "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/pdf/uksiem_20131618_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2013/1618/pdfs/uksiem_20131618_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2007/11",
      "title": "Finance Act 2007",
      "url": "https://openlegislation.uk/finance-act-2007",
      "provisions": [
        "schedule/24/paragraph/21A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1618",
    "retrieved_at": "2026-10-29T00:49:13.919211+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."
}