{
  "url": "https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/introduction.json",
  "legislation": "uksi/2015/549",
  "legislation_title": "The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nCapital Gains Tax\nMade 5th March 2015\nLaid before the House of Commons 6th March 2015\nComing into force 27th March 2015\nThe Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 249(3), (10) and (11), 253(2) and (4), 257(2), 259(9), 260(7), 261(2), 268(1), 282(4) and 283(1) of the Finance Act 2014 make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 283(1) of the Finance Act 2014 (c. 26) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2014 c. 26. Section 283(1) is an interpretation provision and is cited for the definition of the word “prescribed”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/549/introduction",
    "retrieved_at": "2026-10-28T23:44:18.442620+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."
}