{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-miscellaneous-amendments-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-miscellaneous-amendments-regulations-2017/introduction.json",
  "legislation": "uksi/2017/1171",
  "legislation_title": "The Tax Avoidance Schemes (Miscellaneous Amendments) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-miscellaneous-amendments-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 29th November 2017\nLaid before the House of Commons 30th November 2017\nComing into force 21st December 2017\nThese Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.\nThe powers exercised by the Treasury are those conferred by sections 306(1)(a) and (b) and 317(2) of the Finance Act 2004.\nThe powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by section 313(1) and (3)(b) and 317(2) of the Finance Act 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 317(2) was amended by section 56 and paragraphs 1 and 8 of Schedule 17 to the Finance Act 2010 (c. 13)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2004 c. 12."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 313(1) and (3) were amended by section 116(1) and paragraphs 1 and 5 of Schedule 38 to the Finance Act 2008 (c. 9). The functions of the Commissioners of Inland Revenue (“the Board”) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that the reference in an enactment, instrument or other document to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1171/introduction",
    "retrieved_at": "2026-10-28T23:05:44.526257+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."
}