{
  "url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/introduction.json",
  "legislation": "uksi/2017/1215",
  "legislation_title": "The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 7th December 2017\nLaid before the House of Commons 8th December 2017\nComing into force 1st January 2018\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers set out in the Schedule to the Regulations, make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1215/introduction",
    "retrieved_at": "2026-10-28T23:05:12.742797+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."
}