{
  "url": "https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/introduction.json",
  "legislation": "uksi/2017/345",
  "legislation_title": "The Penalties Relating to Offshore Matters and Offshore Transfers (Additional Information) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCapital Gains Tax\nInheritance Tax\nMade 9th March 2017\nLaid before the House of Commons 10th March 2017\nComing into force 1st April 2017\nThe Treasury make the following Regulations in exercise of the powers conferred by paragraph 9(1C) of Schedule 24 to the Finance Act 2007, paragraph 12(2C) of Schedule 41 to the Finance Act 2008 and paragraph 14(2C) of Schedule 55 to the Finance Act 2009:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 11; paragraph 9 was amended by paragraph 9 of Schedule 40 to the Finance Act 2008 (c. 9); paragraph 9(1C) was inserted by paragraph 2(4) of Schedule 21 to the Finance Act 2016 (c. 24)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2008 c. 9; paragraph 12(2C) was inserted by paragraph 6(4) of Schedule 21 to the Finance Act 2016 (c. 24)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2009 c. 10; paragraph 14 was amended with effect from a day to be appointed by paragraph 8 of Schedule 10 to the Finance (No. 3) Act 2010 (c. 33); paragraph 14(2C) was inserted by paragraph 10(5) of Schedule 21 to the Finance Act 2016 (c. 24)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/345/introduction",
    "retrieved_at": "2026-10-28T23:13:22.544661+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."
}