{
  "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-1-further-consequential-and-incidental-provision-etc-order-2012/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-1-further-consequential-and-incidental-provision-etc-order-2012/introduction.json",
  "legislation": "uksi/2012/735",
  "legislation_title": "The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-1-further-consequential-and-incidental-provision-etc-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Charities\nCapital Gains Tax\nCorporation Tax\nIncome Tax\nValue Added Tax\nMade 8th March 2012\nLaid before the House of Commons 9th March 2012\nComing into force 1st April 2012\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by paragraph 29(1) and (2) of Schedule 6 to the Finance Act 2010.\nThe provision made by this Order appears appropriate in consequence of, or otherwise in connection with, Part 1 of that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 13."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/735/introduction",
    "retrieved_at": "2026-10-29T01:37:40.941853+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."
}