{
  "url": "https://openlegislation.uk/finance-act-2004-section-141-appointed-day-order-2005",
  "json_url": "https://openlegislation.uk/finance-act-2004-section-141-appointed-day-order-2005.json",
  "id": "uksi/2005/123",
  "title": "The Finance Act 2004, Section 141 (Appointed Day) Order 2005",
  "short_title": "Finance Act 2004, Section 141 (Appointed Day) 2005",
  "long_title": "This Order appoints 1st April 2004 as the appointed day for the purposes of section 141 of the Finance Act 2004 (relief for research and development: software and consumable items). Subsection (7) of that section provides that days appointed under subsection (6) may include days earlier than that on which that Act was passed, but not days earlier than 1st April 2004.",
  "citation": "S.I. 2005/123",
  "type": "uksi",
  "year": "2005",
  "number": "123",
  "version": "current",
  "date": "2005-01-27",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2004-section-141-appointed-day-order-2005/introduction",
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      "path": "article/2",
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      "heading": "Appointed day",
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      "heading": "Explanatory note",
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      "source_url": "https://www.legislation.gov.uk/uksi/2005/123/pdfs/uksi_20050123_en.pdf"
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  "made_under": [
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      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
        "section/141"
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    "source_url": "https://www.legislation.gov.uk/uksi/2005/123",
    "retrieved_at": "2026-10-29T05:11:18.814371+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."
}