{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-2/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-2/paragraph-12.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/2/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "This Schedule shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint; and different days may be appointed under this paragraph for different purposes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "P",
      "label": "P1",
      "text": "Sch. 2 para. 12 power exercised (14.9.1998): 1.10.1998 appointed for specified provisions by The Finance Act 1998, Schedule 2, (Appointed Day) Order 1998 (S.I. 1998/2243)"
    },
    {
      "type": "P",
      "label": "P2",
      "text": "Sch. 2 para. 12 power exercised: The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2008 (S.I. 2008/2302)"
    },
    {
      "type": "P",
      "label": "P3",
      "text": "Sch. 2 para. 12 power exercised: The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2009 (S.I. 2009/1022)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/2/paragraph/12",
    "retrieved_at": "2026-10-29T09:22:30.566925+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."
}