{
  "url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017/introduction.json",
  "legislation": "uksi/2017/1227",
  "legislation_title": "The Corporate Interest Restriction (Consequential Amendments) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/corporate-interest-restriction-consequential-amendments-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 7th December 2017\nLaid before the House of Commons 8th December 2017\nComing into force 29th December 2017\nThe Treasury, in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 2005, section 45 of the Finance Act 2009, section 624 of the Corporation Tax Act 2010, paragraph 35 of Schedule 5 to the Finance (No. 2) Act 2017, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 22."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2009 c. 10, section 45 was amended by paragraphs 706 and 710 of Schedule 1 to the Corporation Tax Act 2010 (c. 4)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2010 c. 4, section 624 was amended by section 65 of the Finance Act 2016 (c. 24)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2017 c. 32."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1227/introduction",
    "retrieved_at": "2026-10-28T23:05:05.320462+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."
}