{
  "url": "https://openlegislation.uk/finance-act-1994/section-61",
  "json_url": "https://openlegislation.uk/finance-act-1994/section-61.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "section/61",
  "kind": "section",
  "number": "61",
  "heading": "Review and appeal: commencement.",
  "text": "Sections 59 and 60 above shall come into force on such day as may be appointed by order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "P",
      "label": "P1",
      "text": "S. 61 power exercised: 1.10.1994 appointed by S.I. 1994/1773, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/section/61",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}