{
  "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-18",
  "json_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2012/article-18.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/18",
  "kind": "article",
  "number": "18",
  "heading": "Distributions in respect of share capital prior to dissolution of company: corporation tax",
  "text": "The amendments made by articles 16 and 17 have effect in relation to distributions made 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/18",
    "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."
}