{
  "url": "https://openlegislation.uk/finance-act-2008-section-27-appointed-day-order-2008/note",
  "json_url": "https://openlegislation.uk/finance-act-2008-section-27-appointed-day-order-2008/note.json",
  "legislation": "uksi/2008/1930",
  "legislation_title": "The Finance Act 2008, Section 27 (Appointed Day) Order 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008-section-27-appointed-day-order-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 1st August 2008 as the appointed day for the purposes of section 27 of the Finance Act 2008 (qualifying expenditure: R&D relief and vaccine research relief). The amendments made by section 27 of that Act have effect by reference to the appointed day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1930/note",
    "retrieved_at": "2026-10-29T03:26:56.964557+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."
}