{
  "url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025/introduction.json",
  "legislation": "uksi/2025/744",
  "legislation_title": "The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 24th June 2025\nLaid before the House of Commons 25th June 2025\nComing into force 1st January 2026\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. Section 349(2) was amended by section 82 of the Finance Act 2025 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/744/introduction",
    "retrieved_at": "2026-10-28T21:14:24.656229+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."
}