{
  "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015/introduction.json",
  "legislation": "uksi/2015/1986",
  "legislation_title": "The Enforcement by Deduction from Accounts (Prescribed Information) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-prescribed-information-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Enforcement\nMade 8th December 2015\nLaid before the House of Commons 9th December 2015\nComing into force 25th January 2016\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 3(2), 8(2)(a), 8(2)(c), 8(2)(d), 8(4)(b) and 23(1) of Schedule 8 to the Finance (No.2) Act 2015 .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2015 c.33. See paragraph 23(1) of Schedule 8 for the definition of “prescribed”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1986/introduction",
    "retrieved_at": "2026-10-28T23:29:32.965797+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."
}