{
  "url": "https://openlegislation.uk/indirect-taxes-notifiable-arrangements-amendment-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/indirect-taxes-notifiable-arrangements-amendment-regulations-2023/introduction.json",
  "legislation": "uksi/2023/473",
  "legislation_title": "The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/indirect-taxes-notifiable-arrangements-amendment-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 26th April 2023\nLaid before the House of Commons 28th April 2023\nComing into force 1st June 2023\nThe Treasury make these Regulations in exercise of the powers conferred by paragraphs 3(1)(a) and 56(2) 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. Schedule 17 was amended by paragraph 131 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) and paragraph 7 of Schedule 15 and paragraphs 19 to 41 of Schedule 31 to the Finance Act 2021 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/473/introduction",
    "retrieved_at": "2026-10-28T21:46:16.152363+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."
}