{
  "url": "https://openlegislation.uk/finance-act-2002-section-24-appointed-day-order-2003/note",
  "json_url": "https://openlegislation.uk/finance-act-2002-section-24-appointed-day-order-2003/note.json",
  "legislation": "uksi/2003/3043",
  "legislation_title": "The Finance Act 2002, section 24, (Appointed Day) Order 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2002-section-24-appointed-day-order-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order brings into force on 1st December 2003 the provisions of section 24 of the Finance Act 2002. Section 24 makes a number of amendments to the Value Added Tax Act 1994 (c. 23). In particular it inserts new powers enabling the Commissioners of Customs and Excise to make regulations in relation to VAT invoices. When these powers are exercised the regulations will implement Council Directive 2001/115/EC (OJ L 015,17.01.02).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3043/note",
    "retrieved_at": "2026-10-29T05:44:10.092889+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."
}