{
  "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/introduction",
  "json_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013/introduction.json",
  "legislation": "uksi/2013/1618",
  "legislation_title": "The Penalties, Offshore Income etc. (Designation of Territories) (Amendment) Order 2013",
  "legislation_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-amendment-order-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nIncome Tax\nMade 2nd July 2013\nLaid before the House of Commons 3rd July 2013\nComing into force 24th July 2013\nThe Treasury make the following Order in exercise of the powers conferred by paragraph 21A(1) and (3) of Schedule 24 to the Finance Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c.11, paragraph 21A was inserted by paragraph 5 of Schedule 10 to the Finance Act 2010 (c. 13) and amended by section 219 of the Finance Act 2012 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1618/introduction",
    "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."
}