{
  "url": "https://openlegislation.uk/finance-act-1997-sections-52-and-53appointed-day-order-1997/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1997-sections-52-and-53appointed-day-order-1997/introduction.json",
  "legislation": "uksi/1997/1432",
  "legislation_title": "The Finance Act 1997, sections 52 and 53,(Appointed Day) Order 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997-sections-52-and-53appointed-day-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nVALUE ADDED TAX\nINSURANCE PREMIUM TAX\nLANDFILL TAX\nMade 9th June 1997\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 52(7) and 53(9) of the Finance Act 1997 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": "1997 c. 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1432/introduction",
    "retrieved_at": "2026-10-29T12:07:42.514953+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."
}