{
  "url": "https://openlegislation.uk/finance-act-2009-schedule-50-record-keeping-appointed-day-order-2010",
  "json_url": "https://openlegislation.uk/finance-act-2009-schedule-50-record-keeping-appointed-day-order-2010.json",
  "id": "uksi/2010/815",
  "title": "The Finance Act 2009, Schedule 50 (Record-keeping) (Appointed Day) Order 2010",
  "short_title": "Finance Act 2009, Schedule 50 (Record-keeping) (Appointed Day) 2010",
  "long_title": "This Order appoints 1st April 2010 as the day on which the amendments made by Schedule 50 to the Finance Act 2009 come into force. That Schedule amends existing legislation about the obligations to keep records for the purposes of environmental taxes (aggregates levy, climate change levy and landfill tax), insurance premium tax and stamp duty land tax.",
  "citation": "S.I. 2010/815",
  "type": "uksi",
  "year": "2010",
  "number": "815",
  "version": "current",
  "date": "2010-03-16",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2009-schedule-50-record-keeping-appointed-day-order-2010/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009-schedule-50-record-keeping-appointed-day-order-2010/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2009-schedule-50-record-keeping-appointed-day-order-2010/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-2009-schedule-50-record-keeping-appointed-day-order-2010/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2009-schedule-50-record-keeping-appointed-day-order-2010/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2010-03-18",
      "size": null,
      "url": "https://openlegislation.uk/finance-act-2009-schedule-50-record-keeping-appointed-day-order-2010/pdf/uksi_20100815_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2010/815/pdfs/uksi_20100815_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2009/10",
      "title": "Finance Act 2009",
      "url": "https://openlegislation.uk/finance-act-2009",
      "provisions": [
        "section/98"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-2009-schedule-50-record-keeping-appointed-day-order-2010/changes.json",
  "changes_made_by": 21,
  "changes_made_by_url": "https://openlegislation.uk/finance-act-2009-schedule-50-record-keeping-appointed-day-order-2010/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-act-2009-schedule-50-record-keeping-appointed-day-order-2010/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/815",
    "retrieved_at": "2026-10-29T02:47:30.510288+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."
}