{
  "url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998",
  "json_url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998.json",
  "id": "uksi/1998/2620",
  "title": "The Finance Act 1995, Section 139(3), (Appointed Day) Order 1998",
  "short_title": "Finance Act 1995, Section 139(3), (Appointed Day) 1998",
  "long_title": "Section 139 of and Schedule 27 to the Finance Act 1995 make a number of amendments to provisions of the Income and Corporation Taxes Act 1988 relating to the tax treatment of sub-contractors in the construction industry. The amendments have effect on or after such day as the Treasury may by order appoint, and different days may be appointed under section 139(3) of the Finance Act 1995 for different purposes.",
  "citation": "S.I. 1998/2620",
  "type": "uksi",
  "year": "1998",
  "number": "2620",
  "version": "current",
  "date": "1998-10-23",
  "revised": false,
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998/introduction",
      "extent": null,
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      "parent": null
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      "url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998/article-1",
      "extent": null,
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      "parent": null
    },
    {
      "path": "article/2",
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      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998/article-2",
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      "url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998/article-3",
      "extent": null,
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    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
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  "made_under": [
    {
      "id": "ukpga/1995/4",
      "title": "Finance Act 1995",
      "url": "https://openlegislation.uk/finance-act-1995",
      "provisions": [
        "section/139"
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    },
    {
      "id": "ukpga/1998/36",
      "title": "Finance Act 1998",
      "url": "https://openlegislation.uk/finance-act-1998",
      "provisions": [
        "schedule/8/paragraph/7"
      ]
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  ],
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  "changes_made_to_url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/finance-act-1995-section-1393-appointed-day-order-1998/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2620",
    "retrieved_at": "2026-10-29T11:16:45.757915+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."
}