{
  "url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/introduction.json",
  "legislation": "uksi/2023/817",
  "legislation_title": "The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 18th July 2023\nLaid before the House of Commons 19th July 2023\nComing into force 1st January 2024\nThe Treasury make the following Regulations in exercise of the powers conferred by section 136 of the Finance Act 2002 and section 349 of the Finance (No. 2) Act 2023.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2023 c. 30."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/817/introduction",
    "retrieved_at": "2026-10-28T21:42:27.854993+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."
}