{
  "url": "https://openlegislation.uk/finance-act-1984-commencement-no-2-order-1984/note",
  "json_url": "https://openlegislation.uk/finance-act-1984-commencement-no-2-order-1984/note.json",
  "legislation": "uksi/1984/1836",
  "legislation_title": "The Finance Act 1984 (Commencement No. 2) Order 1984",
  "legislation_url": "https://openlegislation.uk/finance-act-1984-commencement-no-2-order-1984",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "This Order brings into operation on 1st January 1985, the following provisions of the Finance Act 1984:\n(a) section 127 (giving effect to Schedule 22 of the Finance Act);\n(b) Schedule 22 (making provision in relation to the Special and General Commissioners); and\n(c) Part XIII of Schedule 23 (dealing with consequential repeals of provisions in sections 45 and 55 of the Taxes Management Act 1970 (c.9)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1984/1836/note",
    "retrieved_at": "2026-10-29T17:29:13.453878+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."
}