{
  "url": "https://openlegislation.uk/finance-act-1996-section-197-appointed-day-order-1997/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1996-section-197-appointed-day-order-1997/introduction.json",
  "legislation": "uksi/1997/1015",
  "legislation_title": "The Finance Act 1996, section 197, (Appointed Day) Order 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1996-section-197-appointed-day-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nINSURANCE PREMIUM TAX\nVALUE ADDED TAX\nLANDFILL TAX\nMade 20th March 1997\nThe Treasury, in exercise of the powers conferred on them by section 197(7) of the Finance Act 1996 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1015/introduction",
    "retrieved_at": "2026-10-29T12:10:01.670395+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."
}