{
  "url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-order-2011/introduction",
  "json_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-order-2011/introduction.json",
  "legislation": "uksi/2011/976",
  "legislation_title": "The Penalties, Offshore Income etc. (Designation of Territories) Order 2011",
  "legislation_url": "https://openlegislation.uk/penalties-offshore-income-etc-designation-of-territories-order-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nIncome Tax\nMade 28th March 2011\nComing into force 6th April 2011\nThe Treasury make the following Order in exercise of the powers conferred by paragraph 21A(1) to (4) of Schedule 24 to the Finance Act 2007.\nIn accordance with paragraph 21A(7) of Schedule 24 to that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 11. Paragraph 21A of Schedule 24 to the Finance Act 2007 is inserted by paragraphs 1 and 5 of Schedule 10 to the Finance Act 2010 (c. 13) from a day to be appointed."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/976/introduction",
    "retrieved_at": "2026-10-29T02:10:29.587947+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."
}