{
  "url": "https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendments of Schedule 43A to the Finance Act 2013",
  "text": "Schedule 43A to the Finance Act 2013 (procedural requirements: pooling notices and notices of binding) is amended as specified in regulations 3 to 10.",
  "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/2",
    "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."
}