{
  "url": "https://openlegislation.uk/corporate-interest-restriction-financial-statements-group-mismatches-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/corporate-interest-restriction-financial-statements-group-mismatches-regulations-2017/introduction.json",
  "legislation": "uksi/2017/1224",
  "legislation_title": "The Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/corporate-interest-restriction-financial-statements-group-mismatches-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 Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 495 of the Taxation (International and Other Provisions) Act 2010, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 8; section 495 was inserted by paragraph 1 of Schedule 5 to the Finance (No. 2) Act 2017 (c. 32). The power to make regulations is conferred on “the Commissioners” which is defined in section 494 as meaning the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1224/introduction",
    "retrieved_at": "2026-10-28T23:05:06.770423+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."
}