{
  "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012",
  "json_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012.json",
  "id": "ukdsi/2012/9780111519134",
  "title": "The Enactment of Extra-Statutory Concessions Order 2012",
  "short_title": "Enactment of Extra-Statutory Concessions 2012",
  "long_title": "This Order is made under section 160 of the Finance Act 2008 (c. 9) and enacts a number of existing HMRC extra-statutory concessions (“ESCs”). This Order comes into force on 1st March 2012 and the individual articles enacting concessions have effect from a variety of dates on or after 1st March 2012.",
  "citation": "Draft 2012, ISBN 9780111519134",
  "type": "ukdsi",
  "year": "2012",
  "number": "9780111519134",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "De minimis exemption: insurance premium tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Reduction of cash equivalent where car is shared: income tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Sale of memorials and niches by crematoria: income tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Sale of memorials and niches by crematoria: corporation tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Compensation for compulsory slaughter of animals: income tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Compensation for compulsory slaughter of animals: income tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Compensation for compulsory slaughter of animals: income tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Compensation for compulsory slaughter of animals: income tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Compensation for the compulsory slaughter of animals: corporation tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Compensation for the compulsory slaughter of animals: corporation tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Compensation for the compulsory slaughter of animals: corporation tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Groups of companies arrangements: corporation tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Groups of companies arrangements: corporation tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Groups of companies arrangements: corporation tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Distributions in respect of share capital prior to dissolution of company: corporation tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-16",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Distributions in respect of share capital prior to dissolution of company: corporation tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-17",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Distributions in respect of share capital prior to dissolution of company: corporation tax",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-18",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2012-01-12",
      "size": 112161,
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/pdf/ukdsi_9780111519134_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2012/9780111519134/pdfs/ukdsi_9780111519134_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2012-01-12",
      "size": 30002,
      "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/pdf/ukdsiem_9780111519134_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2012/9780111519134/pdfs/ukdsiem_9780111519134_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2008/9",
      "title": "Finance Act 2008",
      "url": "https://openlegislation.uk/finance-act-2008",
      "provisions": [
        "section/160"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2012/9780111519134",
    "retrieved_at": "2026-10-30T14:52:31.920370+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."
}