{
  "url": "https://openlegislation.uk/finance-act-1997-section-110-appointed-day-order-1997/note",
  "json_url": "https://openlegislation.uk/finance-act-1997-section-110-appointed-day-order-1997/note.json",
  "legislation": "uksi/1997/1603",
  "legislation_title": "The Finance Act 1997, Section 110, (Appointed Day) Order 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997-section-110-appointed-day-order-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSection 110 of the Finance Act 1997 permits information held by social security authorities to be supplied to the Commissioners of Customs and Excise, the Commissioners of Inland Revenue, or persons providing services to either of those Commissioners, as from such day as the Treasury may by order appoint.\nThis Order appoints 2nd July 1997 as the day in question.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1603/note",
    "retrieved_at": "2026-10-29T12:06:34.483086+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."
}