{
  "url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-22",
  "json_url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-22.json",
  "legislation": "uksi/2012/736",
  "legislation_title": "The Finance Act 2010, Schedule 6, Part 2 (Commencement) Order 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012",
  "path": "article/22",
  "kind": "article",
  "number": "22",
  "heading": "Paragraph 28 of Schedule 6 (amendment of TIOPA 2010)",
  "text": "The amendment of section 326(3) of TIOPA 2010 (charities) made by paragraph 28 of Schedule 6 comes into force for accounting periods beginning on or after 1st April 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 8. Section 69(1) of the Finance Act 2010 (c. 13) provides that “TIOPA 2010” means the Taxation (International and Other Provisions) Act 2010."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/736/article/22",
    "retrieved_at": "2026-10-29T01:37:40.184632+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."
}