{
  "url": "https://openlegislation.uk/finance-act-1994-appointed-day-order-1994/note",
  "json_url": "https://openlegislation.uk/finance-act-1994-appointed-day-order-1994/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order brings into force on 1st October 1994 sections 59 (review of Commissioners' decisions) and 60 (appeals) of the Finance Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1773/note",
    "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."
}