{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-russian-federation-revocation-order-2025/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-russian-federation-revocation-order-2025/article-2.json",
  "legislation": "ukdsi/2025/9780348268416",
  "legislation_title": "The Double Taxation Relief (Russian Federation) (Revocation) Order 2025",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-russian-federation-revocation-order-2025",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Effect",
  "text": "This Order has effect—\n(a) for the tax year 2025-26, and each subsequent tax year, in relation to—\n(i) income tax,\n(ii) capital gains tax, and\n(iii) any taxes imposed by the law of the Russian Federation that are of a similar character to income tax or capital gains tax;\n(b) for the financial year beginning on 1st April 2025, and each subsequent financial year, in relation to—\n(i) corporation tax, and\n(ii) any taxes imposed by the law of the Russian Federation that are of a similar character to that tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348268416/article/2",
    "retrieved_at": "2026-10-30T14:39:39.650332+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."
}