{
  "url": "https://openlegislation.uk/finance-act-2008-schedule-39-appointed-day-transitional-provision-and-savings-order-2009/article-1",
  "json_url": "https://openlegislation.uk/finance-act-2008-schedule-39-appointed-day-transitional-provision-and-savings-order-2009/article-1.json",
  "legislation": "uksi/2009/403",
  "legislation_title": "The Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2008-schedule-39-appointed-day-transitional-provision-and-savings-order-2009",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation and interpretation",
  "text": "(1) This Order may be cited as the Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009.\n(2) In this Order a reference to a paragraph (without more) is a reference to that paragraph of Schedule 39 to the Finance Act 2008.\n(3) In this Order—\n“the Taxes Acts” has the meaning given in section 118(1) of the Taxes Management Act 1970;\n“TMA 1970” means the Taxes Management Act 1970;\n“VATA 1994” means the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/403/article/1",
    "retrieved_at": "2026-10-29T03:17:12.096914+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."
}