{
  "url": "https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/penalties-relating-to-offshore-matters-and-offshore-transfers-additional-information-regulations-2017/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“asset” has the meaning given in section 21(1) of the Taxation of Capital Gains Act 1992, but also includes sterling;\n“document” includes part of a document.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12; section 21(1) was amended by paragraph 9 of Schedule 12 to the Finance Act 2006 (c. 25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/345/regulation/2",
    "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."
}