{
  "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2017/article-6",
  "json_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2017/article-6.json",
  "legislation": "ukdsi/2017/9780111153956",
  "legislation_title": "The Enactment of Extra-Statutory Concessions Order 2017",
  "legislation_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2017",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Non-resident or dual resident settlements: meaning of “participator”",
  "text": "The amendments made by articles 4 and 5 have effect—\n(a) for corporation tax purposes, for accounting periods ending on or after the date on which this Order comes into force, and\n(b) for capital gains tax purposes, for the tax year 2017-18 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111153956/article/6",
    "retrieved_at": "2026-10-30T15:06:54.679976+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."
}