{
  "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/introduction.json",
  "legislation": "uksi/2017/364",
  "legislation_title": "The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nApproved by the House of CommonsMade at 11.00 a.m. on 13th March 2017\nLaid before the House of Commons at 3.30 p.m. on 13th March 2017\nComing into force 14th March 2017\nThe Treasury make the following Regulations in exercise of the power conferred by sections 357YW(1), (3) and (6) of the Corporation Tax Act 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 4; section 357YW was inserted by section 38(3) of the Finance (No. 2) Act 2015 (c. 33)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/364/introduction",
    "retrieved_at": "2026-10-28T23:13:11.322844+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."
}