{
  "url": "https://openlegislation.uk/mard-regulations-2011/introduction",
  "json_url": "https://openlegislation.uk/mard-regulations-2011/introduction.json",
  "legislation": "uksi/2011/2931",
  "legislation_title": "The MARD Regulations 2011",
  "legislation_url": "https://openlegislation.uk/mard-regulations-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Recovery Of Taxes\nMade 8th December 2011\nLaid before the House of Commons 9th December 2011\nComing into force 1st January 2012\nThe Treasury make regulations 1 to 7 and 9 to 18 of these Regulations exercising their powers in paragraph 10 of Schedule 25 to the Finance Act 2011.\nThe Commissioners for Her Majesty’s Revenue and Customs make regulations 1(1) and 8 of these Regulations exercising the powers in paragraph 9 of that Schedule.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2011 c. 11."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The Finance Act 2011, Schedule 25, paragraph 9 is available to “the relevant UK authority” which is defined by paragraphs 7(1)(a) and 16 of that Schedule – read together — as the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2931/introduction",
    "retrieved_at": "2026-10-29T01:48:06.634323+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."
}