{
  "url": "https://openlegislation.uk/finance-act-1998-section-145-appointed-day-order-1998/note",
  "json_url": "https://openlegislation.uk/finance-act-1998-section-145-appointed-day-order-1998/note.json",
  "legislation": "uksi/1998/2703",
  "legislation_title": "The Finance Act 1998, Section 145, (Appointed Day) Order 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998-section-145-appointed-day-order-1998",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSection 145 of the Finance Act 1998 (“section 145”) makes provision in relation to the accounts which the Commissioners of Inland Revenue are required to render to the Comptroller and Auditor General under section 10 of the Exchequer and Audit Departments Act 1866. Subsection (1) of section 145 provides that such accounts shall include information about property accepted in satisfaction of tax on or after 1st April 1998; and subsection (3) of section 145 provides that that section shall have effect in relation to accounts rendered on or after such date as the Treasury may by order appoint.\nThis Order appoints 4th November 1998 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/1998/2703/note",
    "retrieved_at": "2026-10-29T11:16:22.448916+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."
}