{
  "url": "https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/introduction.json",
  "legislation": "uksi/2017/1090",
  "legislation_title": "The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 13th November 2017\nLaid before Parliament 14th November 2017\nComing into force 5th December 2017\nThe Treasury make the following Regulations in exercise of the powers conferred by paragraph 13 of Schedule 43A to the Finance Act 2013 and paragraph 10 of Schedule 43B to that Act .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2013 c.29. Schedules 43A and 43B were inserted by section 157(1) to (3) of the Finance Act 2016 (c. 24)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1090/introduction",
    "retrieved_at": "2026-10-28T23:06:33.988218+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."
}