{
  "url": "https://openlegislation.uk/finance-act-2014-schedule-34-prescribed-matters-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2014-schedule-34-prescribed-matters-regulations-2015/introduction.json",
  "legislation": "uksi/2015/131",
  "legislation_title": "The Finance Act 2014 (Schedule 34 Prescribed Matters) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2014-schedule-34-prescribed-matters-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nCapital Gains Tax\nMade 6th February 2015\nLaid before the House of Commons 9th February 2015\nComing into force 2nd March 2015\nThe Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by section 283(1) of, and paragraphs 8(1), 8(3) and 9(2) of Schedule 34 to, 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/2015/131/introduction",
    "retrieved_at": "2026-10-28T23:49:00.353545+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."
}