{
  "url": "https://openlegislation.uk/finance-act-1994-section-199-appointed-day-order-1998/note",
  "json_url": "https://openlegislation.uk/finance-act-1994-section-199-appointed-day-order-1998/note.json",
  "legislation": "uksi/1998/3173",
  "legislation_title": "The Finance Act 1994, Section 199, (Appointed Day) Order 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1994-section-199-appointed-day-order-1998",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSection 199 of the Finance Act 1994 provides that self-assessment for companies has effect in relation to accounting periods ending on or after the day appointed under that section.\nThis Order appoints 1st July 1999 as the day in question.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3173/note",
    "retrieved_at": "2026-10-29T11:12:32.968251+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."
}