{
  "url": "https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/regulation-14",
  "json_url": "https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/regulation-14.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": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendments of Schedule 43B to the Finance Act 2013",
  "text": "After paragraph 9 insert —\n“HMRC officers\n9A. Anything that may or must be done by a given designated HMRC officer under this Schedule may be done instead by any other designated HMRC officer”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1090/regulation/14",
    "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."
}