{
  "url": "https://openlegislation.uk/finance-act-2016-sections-184-to-188-and-schedule-25-commencement-regulations-2016/note",
  "json_url": "https://openlegislation.uk/finance-act-2016-sections-184-to-188-and-schedule-25-commencement-regulations-2016/note.json",
  "legislation": "uksi/2016/1133",
  "legislation_title": "The Finance Act 2016, Sections 184 to 188 and Schedule 25 (Commencement) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016-sections-184-to-188-and-schedule-25-commencement-regulations-2016",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nRegulation 2 of these Regulations commences sections 184 to 188 and Schedule 25 of the Finance Act 2016 (c. 24) on 28th November 2016. These provisions put the Office of Tax Simplification on a statutory footing with an expanded role and capacity.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1133/note",
    "retrieved_at": "2026-10-28T23:17:51.983831+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."
}