{
  "url": "https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/regulation-4",
  "json_url": "https://openlegislation.uk/general-anti-abuse-rule-procedure-amendment-regulations-2017/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments of Schedule 43A to the Finance Act 2013",
  "text": "(1) Paragraph 2 (notice of proposal to bind arrangements to counteracted arrangements) is amended as follows,\n(2) In sub-paragraph (1) omit “which are in a pool created under paragraph 1”.\n(3) In sub-paragraph (2)(a) —\n(a) for “another” substitute “a”;\n(b) after “arrangements” insert “(other than the counteracted arrangements)”.",
  "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/4",
    "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."
}