{
  "url": "https://openlegislation.uk/risk-transformation-tax-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/risk-transformation-tax-regulations-2017/introduction.json",
  "legislation": "uksi/2017/1271",
  "legislation_title": "The Risk Transformation (Tax) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/risk-transformation-tax-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nIncome Tax\nMade 12th December 2017\nComing into force in accordance with regulation 1(1)\nThe Treasury, in exercise of the powers conferred by section 183 of the Finance Act 2016, make the following Regulations.\nA draft of this instrument was laid before and approved by a resolution of the House of Commons in accordance with section 183(9) and (10) of the Finance Act 2016.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2016 c. 24."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1271/introduction",
    "retrieved_at": "2026-10-28T23:04:34.535897+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."
}