{
  "url": "https://openlegislation.uk/corporation-tax-act-2009-section-582-contract-for-differences-amendment-order-2013/article-1",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009-section-582-contract-for-differences-amendment-order-2013/article-1.json",
  "legislation": "uksi/2013/3218",
  "legislation_title": "The Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009-section-582-contract-for-differences-amendment-order-2013",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) This Order may be cited as the Corporation Tax Act 2009, Section 582 (Contract for Differences) (Amendment) Order 2013 and comes into force on 31st December 2013.\n(2) This Order has effect in relation to accounting periods ending on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/3218/article/1",
    "retrieved_at": "2026-10-29T00:31:22.245806+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."
}