{
  "url": "https://openlegislation.uk/finance-act-1994-appointed-day-order-1994/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1994-appointed-day-order-1994/introduction.json",
  "legislation": "uksi/1994/1773",
  "legislation_title": "The Finance Act 1994 (Appointed Day) Order 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994-appointed-day-order-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INSURANCE PREMIUM TAX\nMade 6th July 1994\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 61 and 74(1) of the Finance Act 1994 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 9; section 73(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1773/introduction",
    "retrieved_at": "2026-10-29T13:29:58.370978+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."
}