{
  "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-15",
  "json_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-15.json",
  "legislation": "ukdsi/2012/9780111519134",
  "legislation_title": "The Enactment of Extra-Statutory Concessions Order 2012",
  "legislation_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012",
  "path": "article/15",
  "kind": "article",
  "number": "15",
  "heading": "Groups of companies arrangements: corporation tax",
  "text": "The amendments made by articles 13 and 14 have effect in relation to arrangements entered into in accounting periods beginning on or 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/ukdsi/2012/9780111519134/article/15",
    "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."
}