{
  "url": "https://openlegislation.uk/finance-act-1995-section-55-appointed-date-order-2013/note",
  "json_url": "https://openlegislation.uk/finance-act-1995-section-55-appointed-date-order-2013/note.json",
  "legislation": "uksi/2013/759",
  "legislation_title": "The Finance Act 1995, Section 55 (Appointed Date) Order 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-1995-section-55-appointed-date-order-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSection 55 of the Finance Act 1995 provides that a date may be appointed—\nin relation to the removal of the need for prior certification of qualifying policies under paragraphs 21 and 22 of Schedule 15 to the Income and Corporation Taxes Act 1988, and\nto give effect to amendments to paragraph 24 of that Schedule in relation to policies issued by non-resident companies.\nThis Order appoints 6th April 2013 as that date.\nA Tax Information and Impact Note has not been prepared for this Order as it gives effect to previously announced policy and it is an appointed date order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/759/note",
    "retrieved_at": "2026-10-29T00:59:14.308474+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."
}