{
  "url": "https://openlegislation.uk/finance-act-1994-section-47-appointed-day-no-2-order-1994/note",
  "json_url": "https://openlegislation.uk/finance-act-1994-section-47-appointed-day-no-2-order-1994/note.json",
  "legislation": "uksi/1994/1253",
  "legislation_title": "The Finance Act 1994, Section 47, (Appointed Day) (No. 2) Order 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994-section-47-appointed-day-no-2-order-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order provides that the amendments made to section 21 of the Finance Act 1988 (set-off of value added tax credits) by section 47 of the Finance Act 1994 shall have effect in relation to amounts which become due on or after 10th May 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1253/note",
    "retrieved_at": "2026-10-29T13:33:46.989896+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."
}