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"uksi/2021/770", "title": "The Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) Regulations 2021", "short_title": "Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland) (Appointed Day No. 1 and Transitory Provision) 2021", "citation": "S.I. 2021/770", "type": "uksi", "date": "2021-06-28", "revised": true, "unapplied_effects": 0, "url": "https://openlegislation.uk/finance-act-2021-section-95-and-schedule-18-distance-selling-northern-ireland-appointed-day-no-1-and-transitory-provision-regulations-2021", "json_url": "https://openlegislation.uk/finance-act-2021-section-95-and-schedule-18-distance-selling-northern-ireland-appointed-day-no-1-and-transitory-provision-regulations-2021.json", "made_under_provisions": [ "section/95" ] }, { "id": "uksi/2021/704", "title": "The Corporation Tax (Carry Back of Losses: Temporary Extension) Regulations 2021", "short_title": "Corporation Tax (Carry Back of Losses: Temporary Extension) 2021", "citation": "S.I. 2021/704", "type": "uksi", "date": "2021-06-14", "revised": false, "unapplied_effects": 0, "url": "https://openlegislation.uk/corporation-tax-carry-back-of-losses-temporary-extension-regulations-2021", "json_url": "https://openlegislation.uk/corporation-tax-carry-back-of-losses-temporary-extension-regulations-2021.json", "made_under_provisions": [ "schedule/2/paragraph/11" ] }, { "id": "ukdsi/2025/9780348270761", "title": "The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025", "short_title": "Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) 2025", "citation": "Draft 2025, ISBN 9780348270761", "type": "ukdsi", "date": null, "revised": false, "unapplied_effects": 0, "url": "https://openlegislation.uk/draft-finance-act-2021-increase-in-schedule-26-penalty-percentages-regulations-2025", "json_url": "https://openlegislation.uk/draft-finance-act-2021-increase-in-schedule-26-penalty-percentages-regulations-2025.json", "made_under_provisions": [ "schedule/26/paragraph/11", "schedule/26/paragraph/22" ] } ], "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." }