{
  "legislation": {
    "id": "uksi/2017/1227",
    "title": "The Corporate Interest Restriction (Consequential Amendments) Regulations 2017",
    "short_title": "Corporate Interest Restriction 2017",
    "citation": "S.I. 2017/1227",
    "type": "uksi",
    "date": "2017-12-07",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017",
    "json_url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017.json"
  },
  "direction": "made_by",
  "with": "ukpga/2010/8",
  "count": 2,
  "effects": [
    {
      "type": "excluded by S.I. 2007/3402, reg. 12 (as inserted)",
      "affected": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "s. 414(3)(b)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/1227",
        "title": "The Corporate Interest Restriction (Consequential Amendments) Regulations 2017",
        "provisions": "reg. 4(2)",
        "url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-12-29"
    },
    {
      "type": "excluded by S.I. 2006/3296, reg. 22(2) (as inserted)",
      "affected": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "s. 414(3)(b)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "affecting": {
        "id": "uksi/2017/1227",
        "title": "The Corporate Interest Restriction (Consequential Amendments) Regulations 2017",
        "provisions": "reg. 3(2)",
        "url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-12-29"
    }
  ],
  "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."
}