{
  "url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2016/introduction",
  "json_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2016/introduction.json",
  "legislation": "uksi/2016/99",
  "legislation_title": "The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/tax-avoidance-schemes-prescribed-descriptions-of-arrangements-amendment-regulations-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nCorporation Tax\nIncome Tax\nInheritance Tax\nMade 1st February 2016\nLaid before the House of Commons 2nd February 2016\nComing into force 23rd February 2016\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 306(1)(a) and (b) and 317(2) of the Finance Act 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c.12. Section 317(2) was amended by section 56 of, and paragraphs 1 and 8 of Schedule 17 to, the Finance Act 2010 (c.13)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/99/introduction",
    "retrieved_at": "2026-10-28T23:27:58.127363+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."
}