{
  "url": "https://openlegislation.uk/finance-act-2007-section-223-appointed-day-order-2007/note",
  "json_url": "https://openlegislation.uk/finance-act-2007-section-223-appointed-day-order-2007/note.json",
  "legislation": "uksi/2007/2118",
  "legislation_title": "The Finance Act 2007 section 22(3) (Appointed Day) Order 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007-section-223-appointed-day-order-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 1st August 2007 as the day on which the amendment made by section 22(3) of the Finance Act 2007 (c. 11) comes into force.\nThat amendment renders exempt for aggregates levy purposes aggregate removed from the ground along the line and in the course of improving, maintaining or constructing railways, tramways or monorails.\nAn impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The amendment is to section 17(3) of the Finance Act 2001 (c. 9), to which there are amendments not relevant to this Order."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The removal must not be for the purpose of extracting the aggregate."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2118/note",
    "retrieved_at": "2026-10-29T03:47:50.501521+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."
}