{
  "url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-order-1997",
  "json_url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-order-1997.json",
  "id": "uksi/1997/2708",
  "title": "The Finance Act 1989, section 178(1), (Appointed Day) Order 1997",
  "short_title": "Finance Act 1989, section 178(1), (Appointed Day) 1997",
  "long_title": "This Order appoints 9th December 1997 as the day for periods beginning on or after which section 178(1) of the Finance Act 1989 (“section 178”) is to have effect for the purposes of section 118F of the Income and Corporation Taxes Act 1988 (“section 118F” and “the Taxes Act” respectively).",
  "citation": "S.I. 1997/2708",
  "type": "uksi",
  "year": "1997",
  "number": "2708",
  "version": "current",
  "date": "1997-11-17",
  "revised": false,
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  "provisions": [
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-order-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-order-1997/article-1",
      "extent": null,
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    },
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      "url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-order-1997/article-2",
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      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-order-1997/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-order-1997/note",
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  "made_under": [
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      "id": "ukpga/1989/26",
      "title": "Finance Act 1989",
      "url": "https://openlegislation.uk/finance-act-1989",
      "provisions": [
        "section/178"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-order-1997/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/finance-act-1989-section-1781-appointed-day-order-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2708",
    "retrieved_at": "2026-10-29T11:42:54.508828+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."
}