{
  "url": "https://openlegislation.uk/finance-act-2004-section-53-commencement-order-2004/note",
  "json_url": "https://openlegislation.uk/finance-act-2004-section-53-commencement-order-2004/note.json",
  "legislation": "uksi/2004/3268",
  "legislation_title": "The Finance Act 2004, Section 53 (Commencement) Order 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-section-53-commencement-order-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nArticle 1 provides for the citation of the Order.\nArticle 2 appoints 1st January 2005 as the day on which section 53 of the Finance Act 2004 comes into force and further provides that the section shall have effect in relation to accounting periods beginning on or after that day.\nThe Order does not impose new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3268/note",
    "retrieved_at": "2026-10-29T05:13:30.453178+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."
}