{
  "url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021/introduction.json",
  "legislation": "uksi/2021/979",
  "legislation_title": "The Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-amendment-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 8th September 2021\nLaid before the House of Commons 9th September 2021\nComing into force 30th September 2021\nThe Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraphs 23(2), 23A(2), 24(3), 25(2), 26(1) and (3), 27(3) and (4), 28(2), 56(2) and 57 of Schedule 17 to the Finance (No. 2) Act 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2017 c. 32; paragraph 23(2) was amended by paragraph 25(2) of Schedule 31 to the Finance Act 2021 (c. 26) (“Schedule 31”); paragraph 23A was inserted by paragraph 26 of Schedule 31; paragraph 25(2) was amended by paragraph 29(3) of Schedule 31; paragraph 26(1) was amended by paragraph 31(2) and (3) of Schedule 31; paragraph 27(3) and (4) was amended by paragraph 33(5) and (6) of Schedule 26; and paragraph 28(2) was amended by paragraph 34(3) of Schedule 31."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/979/introduction",
    "retrieved_at": "2026-10-28T22:09:35.046548+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."
}