{
  "url": "https://openlegislation.uk/finance-act-2009-paragraph-122b-of-schedule-22-appointed-day-order-2010/note",
  "json_url": "https://openlegislation.uk/finance-act-2009-paragraph-122b-of-schedule-22-appointed-day-order-2010/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 1st April 2010 as the day on which the amendments made by Part 2 of Schedule 22 to the Finance Act 2009 come into force. The provisions of Part 2, other than paragraph 11(2), (4) and (5), came into force on 1 December 2009 in relation to a person subject to the charge to capital gains tax by virtue of paragraphs 12(2)(a) and 13(1). This Order brings the same provisions of Part 2 into force in relation to a person subject to the charge to corporation tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/670/note",
    "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."
}