{
  "url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-15",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2017/regulation-15.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": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": null,
  "text": "In section 357YJ (examples of results that may indicate exclusion not available)—\n(a) the existing text becomes subsection (1),\n(b) in subsection (1), in the words before paragraph (a), omit “restitution-related”, and\n(c) after subsection (1) insert—\n“(2) In this section “arrangements” and “tax advantage” have the meaning given by section 357YI.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/364/regulation/15",
    "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."
}