{
  "url": "https://openlegislation.uk/finance-act-1989-savings-related-share-option-schemes-appointed-day-order-1989/note",
  "json_url": "https://openlegislation.uk/finance-act-1989-savings-related-share-option-schemes-appointed-day-order-1989/note.json",
  "legislation": "uksi/1989/1520",
  "legislation_title": "The Finance Act 1989 (Savings-Related Share Option Schemes) (Appointed Day) Order 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989-savings-related-share-option-schemes-appointed-day-order-1989",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This Note is not part of the Order)\nThis Order appoints 1st September 1989 as the day on which section 62(2) of the Finance Act 1989 is to come into force.\nThat subsection increases the maximum monthly amount which a person may contribute to a savings related share option scheme certified by the Treasury under section 326 of the Income and Corporation Taxes Act 1988 (c. 1) and approved by the Board of Inland Revenue for the purposes of Schedule 9 to that Act.\nThe increase is from £100 to £150.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1520/note",
    "retrieved_at": "2026-10-29T15:38:11.992906+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."
}