{
  "url": "https://openlegislation.uk/finance-act-2009-schedule-51-time-limits-for-assessments-claims-etc-appointed-days-and-transitional-provisions-order-2010/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2009-schedule-51-time-limits-for-assessments-claims-etc-appointed-days-and-transitional-provisions-order-2010/article-2.json",
  "legislation": "uksi/2010/867",
  "legislation_title": "The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-schedule-51-time-limits-for-assessments-claims-etc-appointed-days-and-transitional-provisions-order-2010",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Appointed days",
  "text": "(1) The day appointed as the day on which the amendments made by paragraphs 1 to 4 and 27 to 43 (insurance premium tax, aggregates levy, climate change levy, landfill tax and minor and consequential provision) come into force is 1st April 2010.\n(2) The day appointed as the day on which the amendments made by paragraphs 5 to 26 (inheritance tax, stamp duty land tax and petroleum revenue tax) come into force is 1st April 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/867/article/2",
    "retrieved_at": "2026-10-29T02:46:56.066913+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."
}