{
  "url": "https://openlegislation.uk/finance-act-1985-serious-misdeclaration-and-interest-on-tax-appointed-days-order-1989/article-3",
  "json_url": "https://openlegislation.uk/finance-act-1985-serious-misdeclaration-and-interest-on-tax-appointed-days-order-1989/article-3.json",
  "legislation": "uksi/1989/2270",
  "legislation_title": "The Finance Act 1985 (Serious Misdeclaration and Interest on Tax) (Appointed Days) Order 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1985-serious-misdeclaration-and-interest-on-tax-appointed-days-order-1989",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "Section 18 of the Finance Act 1985 shall come into operation on 1st April 1990.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2270/article/3",
    "retrieved_at": "2026-10-29T15:33:40.828227+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."
}