{
  "url": "https://openlegislation.uk/finance-act-2014-schedule-34-prescribed-matters-regulations-2015/regulation-5",
  "json_url": "https://openlegislation.uk/finance-act-2014-schedule-34-prescribed-matters-regulations-2015/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Prescribed professional bodies",
  "text": "The following are prescribed professional bodies for the purposes of paragraph 8(3)(l) of Schedule 34 to the Finance Act 2014—\n(a) the Chartered Institute of Taxation;\n(b) Chartered Accountants Ireland.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/131/regulation/5",
    "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."
}