{
  "url": "https://openlegislation.uk/finance-act-2010-schedule-10-appointed-days-and-transitional-provisions-order-2011/article-3",
  "json_url": "https://openlegislation.uk/finance-act-2010-schedule-10-appointed-days-and-transitional-provisions-order-2011/article-3.json",
  "legislation": "uksi/2011/975",
  "legislation_title": "The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2010-schedule-10-appointed-days-and-transitional-provisions-order-2011",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Transitional provisions",
  "text": "Article 2 of this Order does not have effect in relation to Schedule 24 to the Finance Act 2007 in relation to—\n(a) documents given to HMRC, and\n(b) assessments issued by HMRC,\nin relation to a tax period commencing on or before 5th April 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/975/article/3",
    "retrieved_at": "2026-10-29T02:10:30.489090+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."
}