{
  "url": "https://openlegislation.uk/finance-act-2008-schedule-41-appointed-day-and-transitional-provisions-order-2009/article-3",
  "json_url": "https://openlegislation.uk/finance-act-2008-schedule-41-appointed-day-and-transitional-provisions-order-2009/article-3.json",
  "legislation": "uksi/2009/511",
  "legislation_title": "The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2008-schedule-41-appointed-day-and-transitional-provisions-order-2009",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Appointed day",
  "text": "That Schedule has effect—\n(a) in relation to any relevant obligation arising on or after that date;\n(b) in relation to any unauthorised issue of an invoice taking place on or after that date;\n(c) in relation to any act which enables HMRC to assess an amount as duty under a relevant excise provision and which is done on or after that date; and\n(d) in relation to any act giving rise to a penalty under paragraph 4 (handling goods subject to unpaid excise duty) which is done on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/511/article/3",
    "retrieved_at": "2026-10-29T03:16:12.110003+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."
}