{
  "url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008/article-53",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008/article-53.json",
  "legislation": "ukdsi/2008/9780110810126",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008",
  "path": "article/53",
  "kind": "article",
  "number": "53",
  "heading": "Interpretation",
  "text": "In regulation 2(5) of the Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004 for “section 259 of the Companies Act 1985” substitute “section 1161 of the Companies Act 2006”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110810126/article/53",
    "retrieved_at": "2026-10-30T15:16:47.784318+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."
}