{
  "url": "https://openlegislation.uk/finance-act-2004-section-771-and-7-appointed-day-order-2006/note",
  "json_url": "https://openlegislation.uk/finance-act-2004-section-771-and-7-appointed-day-order-2006/note.json",
  "legislation": "uksi/2006/3240",
  "legislation_title": "The Finance Act 2004, Section 77(1) and (7), (Appointed Day) Order 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-section-771-and-7-appointed-day-order-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nChapter 3 of the Finance Act 2004 (c. 12) establishes the construction industry scheme which provides for certain payments under construction contracts to be made under deduction of sums on account of tax. Section 77(1) of that Act provides that Chapter 3 has effect in relation to payments made on or after such day as the Treasury may by order appoint. This Order appoints 6th April 2007 as the day in question.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/3240/note",
    "retrieved_at": "2026-10-29T04:14:09.123336+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."
}