{
  "url": "https://openlegislation.uk/finance-act-2008-schedule-37-appointed-day-order-2009/note",
  "json_url": "https://openlegislation.uk/finance-act-2008-schedule-37-appointed-day-order-2009/note.json",
  "legislation": "uksi/2009/402",
  "legislation_title": "The Finance Act 2008, Schedule 37 (Appointed Day) Order 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2008-schedule-37-appointed-day-order-2009",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 1st April 2009 as the day on which the amendments made by Schedule 37 to the Finance Act 2008 come into force. That Schedule contains provision about the obligations to keep records for the purposes of income tax, capital gains tax, corporation tax and value added tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/402/note",
    "retrieved_at": "2026-10-29T03:17:12.871709+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."
}