{
  "url": "https://openlegislation.uk/finance-act-2011-section-43-appointed-day-order-2011/note",
  "json_url": "https://openlegislation.uk/finance-act-2011-section-43-appointed-day-order-2011/note.json",
  "legislation": "uksi/2011/2280",
  "legislation_title": "The Finance Act 2011, Section 43 (Appointed Day) Order 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011-section-43-appointed-day-order-2011",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order appoints 15th September 2011 as the day on which section 43 of the Finance Act 2011 (relief for expenditure on R&D by SMEs) comes into force. The amendments made by section 43 of that Act have effect in relation to expenditure incurred on or after 1 April 2011.\nA Tax Information and Impact Note covering this instrument was published on 23rd March 2011 alongside the draft legislation and is available on the HMRC website at http://www.hmrc.gov.uk/budget2011/tiin6157.pdf. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2280/note",
    "retrieved_at": "2026-10-29T01:55:19.776252+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."
}