{
  "url": "https://openlegislation.uk/finance-act-1995-contractual-savings-schemes-appointed-day-order-1995/note",
  "json_url": "https://openlegislation.uk/finance-act-1995-contractual-savings-schemes-appointed-day-order-1995/note.json",
  "legislation": "uksi/1995/1778",
  "legislation_title": "The Finance Act 1995 (Contractual Savings Schemes) (Appointed Day) Order 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995-contractual-savings-schemes-appointed-day-order-1995",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 31st July 1995 as the day from which the amendments to section 326 of the Income and Corporation Taxes Act 1988 made by paragraphs 4 and 5 of Schedule 12 to the Finance Act 1995 will apply to new contractual savings schemes certified under section 326 of the 1988 Act by the Treasury.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1778/note",
    "retrieved_at": "2026-10-29T13:05:48.510100+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."
}