{
  "url": "https://openlegislation.uk/finance-act-1985-serious-misdeclaration-and-interest-on-tax-appointed-days-order-1989/note",
  "json_url": "https://openlegislation.uk/finance-act-1985-serious-misdeclaration-and-interest-on-tax-appointed-days-order-1989/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order brings into force sections 14 and 18 of the Finance Act 1985. Both sections will apply to all prescribed accounting periods which begin on, or after, 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/note",
    "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."
}