{
  "url": "https://openlegislation.uk/area-boards-payments-for-use-of-tax-losses-order-1990/article-2",
  "json_url": "https://openlegislation.uk/area-boards-payments-for-use-of-tax-losses-order-1990/article-2.json",
  "legislation": "uksi/1990/267",
  "legislation_title": "The Area Boards (Payments for Use of Tax Losses) Order 1990",
  "legislation_url": "https://openlegislation.uk/area-boards-payments-for-use-of-tax-losses-order-1990",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order, “relevant event” means any claim, election, application or notice under the Corporation Tax Acts which is made, given, revoked or varied after the date on which this Order comes into force.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/267/article/2",
    "retrieved_at": "2026-10-29T15:27:50.096218+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."
}