{
  "url": "https://openlegislation.uk/finance-act-2009-paragraph-122b-of-schedule-22-appointed-day-order-2010/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2009-paragraph-122b-of-schedule-22-appointed-day-order-2010/article-2.json",
  "legislation": "uksi/2010/670",
  "legislation_title": "The Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-paragraph-122b-of-schedule-22-appointed-day-order-2010",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Appointed Day",
  "text": "The day appointed for the purposes of paragraph 12(2)(b) of Part 2 of Schedule 22 to the Finance Act 2009 (application of TCGA 1992 to offshore funds) is 1st April 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/670/article/2",
    "retrieved_at": "2026-10-29T02:49:04.115750+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."
}