{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-diverted-profits-tax-appointed-day-order-2015/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-diverted-profits-tax-appointed-day-order-2015/article-2.json",
  "legislation": "uksi/2015/974",
  "legislation_title": "The Finance Act 2009, Sections 101 and 102 (Diverted Profits Tax) (Appointed Day) Order 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-diverted-profits-tax-appointed-day-order-2015",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Appointed Day",
  "text": "1st April 2015 is appointed as the day on which sections 101 and 102 of the Finance Act 2009 come into force for the purposes of diverted profits tax and penalties assessed in relation to that tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Diverted profits tax is charged from 1 April 2015 in accordance with Part 3 of the Finance Act 2015 c.11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/974/article/2",
    "retrieved_at": "2026-10-28T23:39:14.790809+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."
}