{
  "url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/schedule",
  "json_url": "https://openlegislation.uk/indirect-taxes-disclosure-of-avoidance-schemes-regulations-2017/schedule.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": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": "Powers",
  "text": "These Regulations are made in exercise of the powers contained in the following paragraphs of Schedule 17 to the Finance (No. 2) Act 2017—\n(a) 8(8);\n(b) 11(1);\n(c) 12(1);\n(d) 17(2);\n(e) 18(2);\n(f) 23(2);\n(g) 24(2) and (3);\n(h) 25(2);\n(i) 26(1) and (3);\n(j) 27(3) and (4);\n(k) 28(2);\n(l) 31(2);\n(m) 56(2);\n(n) 57 (definition of “prescribed”).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. in force at 1.1.2018, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1215/schedule",
    "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."
}