{
  "url": "https://openlegislation.uk/finance-act-2003-section-168-appointed-day-order-2003",
  "json_url": "https://openlegislation.uk/finance-act-2003-section-168-appointed-day-order-2003.json",
  "id": "uksi/2003/2497",
  "title": "The Finance Act 2003, Section 168 (Appointed Day) Order 2003",
  "short_title": "Finance Act 2003, Section 168 (Appointed Day) 2003",
  "long_title": "This Order appoints 27th September 2003 as the appointed day for the purposes of section 168 of the Finance Act 2003 (relief for research and development). The amendments made by Part 1 and 6 of Schedule 31 to that Act have effect by reference to the appointed day, subject to the exceptions provided for in subsection (4) of section 168.",
  "citation": "S.I. 2003/2497",
  "type": "uksi",
  "year": "2003",
  "number": "2497",
  "version": "current",
  "date": "2003-09-26",
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2003-section-168-appointed-day-order-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
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      "heading": "Citation",
      "url": "https://openlegislation.uk/finance-act-2003-section-168-appointed-day-order-2003/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Appointed day",
      "url": "https://openlegislation.uk/finance-act-2003-section-168-appointed-day-order-2003/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-2003-section-168-appointed-day-order-2003/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2003-section-168-appointed-day-order-2003/note",
      "extent": null,
      "status": null,
      "parent": null
    }
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      "date": "2008-12-04",
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      "source_url": "https://www.legislation.gov.uk/uksi/2003/2497/pdfs/uksi_20032497_en.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/14",
      "title": "Finance Act 2003",
      "url": "https://openlegislation.uk/finance-act-2003",
      "provisions": [
        "section/168"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-2003-section-168-appointed-day-order-2003/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2497",
    "retrieved_at": "2026-10-29T05:57:50.869984+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."
}