http://www.legislation.gov.uk/uksi/2017/1271/signature/madeThe Risk Transformation (Tax) Regulations 2017enKing's Printer of Acts of Parliament2017-12-13CORPORATION TAXINCOME TAXThese Regulations make provision for the taxation of qualifying transformer vehicles.The Risk Transformation (Tax) Regulations 2017Mark SpencerDavid RutleyTwo of the Lords Commissioners of Her Majesty’s Treasury12th December 2017