{
  "url": "https://openlegislation.uk/finance-act-1997-sections-52-and-53appointed-day-order-1997/note",
  "json_url": "https://openlegislation.uk/finance-act-1997-sections-52-and-53appointed-day-order-1997/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 1st July 1997 as the day on which the provisions of sections 52 (enforcement by diligence) and 53 (amendments consequential on sections 51 and 52) of the Finance Act 1997 (c. 16) come into force. Section 51 of that Act provides powers for the making of regulations for the levying of distress in relation to customs and excise duties and certain other indirect taxes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1432/note",
    "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."
}