{
  "url": "https://openlegislation.uk/finance-act-2004-section-141-appointed-day-order-2005/note",
  "json_url": "https://openlegislation.uk/finance-act-2004-section-141-appointed-day-order-2005/note.json",
  "legislation": "uksi/2005/123",
  "legislation_title": "The Finance Act 2004, Section 141 (Appointed Day) Order 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-section-141-appointed-day-order-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nThe amendments made by section 141 (other than those to which subsections (3) and (5) apply) have effect by reference to the appointed day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/123/note",
    "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."
}