{
  "url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-no-1-order-1989/note",
  "json_url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-no-1-order-1989/note.json",
  "legislation": "uksi/1989/1298",
  "legislation_title": "The Finance Act 1989, section 178(1), (Appointed Day No. 1) Order 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-no-1-order-1989",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 18th August 1989 as the day for periods beginning on or after which section 178(1) of the Finance Act 1989 (“section 178(1)”) and the repeals contained in Part X of Schedule 17 to that Act, are to have effect for the enactments specified in the Order. Section 178(1) provides that the rate of interest for the purposes of the enactments to which that section applies is to be the rate provided for by regulations made by the Treasury under that section. At the same time as making this Order the Treasury have made the Taxes (Interest Rate) Regulations (S.I. 1989/1297) under that section, which also comes into force on 18th August 1989.\nBy virtue of section 179(4) of the Finance Act 1989, the amendments made to various enactments by subsections (1), (2) and (3) of that section have effect in relation to any period for which section 178(1) has effect for the purposes of those enactments. Accordingly the amendments of the enactments specified in the Order have effect in relation to periods beginning on or after 18th August 1989.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1298/note",
    "retrieved_at": "2026-10-29T15:40:00.514835+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."
}